Draft, subject to legal review. Not an offer or legal advice.
Who can use the 50% author's costs (KUP)
Version 0.2 of 04/10/2026
The 50% author's costs relief is for people who, as part of their job, create works in one of the fields listed in art. 22(9b) of the Polish PIT Act, and transfer the rights to their employer or client. What matters is what someone actually creates, not their job title.
Fields listed in the Act
Art. 22(9b) covers creative activity in:
- architecture, interior architecture, landscape architecture, civil engineering and urban planning;
- software and computer games;
- literature, journalism and opinion writing;
- visual arts, photography and audiovisual work;
- music, theatre, directing, set design, costume design and choreography;
- artistic instrument making and folk art;
- research and development, and academic teaching;
- conservation work, translation (the right to adapt someone else's work) and artistic performance of musical and lyrical works.
The exact wording is in the Act; if you are unsure about a particular field, ask a tax advisor.
Examples by industry
| Industry | Who | Example works |
|---|---|---|
| Software and games | Developers, system architects, UX designers, game creators | An application module, an architecture design, an interface design, a game script, a game level |
| Architecture and construction | Architects, structural designers, urban planners | An architectural concept, a building design, an interior design, a site plan |
| Media and marketing | Journalists, copywriters, designers, photographers, editors | An article, a report, a campaign, a visual identity, a photo shoot, a film |
| Research and development | Researchers, R&D engineers, data scientists | A research report, a new method or model, a publication, documented results |
| Education | Lecturers, training authors | Teaching materials, a course, a textbook |
What does not count
- Routine work: meetings, coordination, customer service, administration, template-based reporting.
- Copying or making minor changes to other people's solutions without own creative input.
- Configuring off-the-shelf tools, scripted testing, maintenance without new solutions.
- Work in a field outside the list in art. 22(9b), even if it is creative (for example some purely sales work).
Most people combine creative and routine work. That is why the relief covers only the part of pay assigned to creative work, and the record of works shows that this part is justified.
What each side gains
- Employees: higher net pay for the same gross (example: what it is worth).
- Employers: a more attractive offer for specialists with no change to payroll costs, provided the paperwork is in order.
- Payroll and finance: one approved creative percentage per person and month instead of spreadsheets and emails.
- Managers: a short, structured review instead of gathering evidence before an audit.
Should your company look into it
It is worth it if you employ at least a few people on employment or civil contracts in the listed fields. Software companies, design and architecture studios, agencies, publishers and R&D teams gain the most. If you already use the relief but keep records in spreadsheets, that is usually where the audit risk is highest.
See also: What the relief is, Getting started. This page is general information, not tax advice. Book a demo.