An English course can be a tax-deductible cost in a programmer's sole proprietorship, but only when it can be shown that learning the language serves earnings in that specific business. The PIT Act does not list language lessons either among prohibited or allowed costs, so everything depends on the justification and the documents. The situation is also different under ryczałt (lump-sum tax on recorded revenue), where costs cannot be deducted at all.
Where the right to the cost comes from
Under the general rule of the PIT Act (Article 22(1)) a cost is an expense intended to produce revenue or to preserve and protect its source, provided it is not on the exclusion list in Article 23. The exclusion list in Article 23 does not include foreign language learning. This does not mean, however, that every course automatically goes into the books. The tax office may question an expense it considers personal, so it is worth preparing arguments from the start.
The strongest is a direct link: without working English the service could not be performed or would be performed worse. In the IT industry there are many such situations:
- a contract with a client outside Poland in which the language of contact is English;
- daily project team meetings, code reviews and bug reports held in English;
- working on technical documentation, specifications and standards available only in that language;
- preparing offers, presentations and sales talks with foreign contractors.
What the tax office usually will not accept
The risk grows when the course has no visible impact on the business. For example: lessons in another language the firm does not use, a general beginner course for someone who has served only Polish clients for years, or a language trip combined with leisure, where the educational part is token. Paying for classes for family members who do not cooperate in running the business is also a problem. In such cases the expense is private and does not reduce the tax.
Also doubtful are preparatory courses for exams unrelated to current assignments. If, however, a certificate is required in a tender or by a client, it is worth keeping that requirement in writing — then the link with revenue becomes clear.
The form of taxation changes the result
| Form of taxation | Does the course reduce the tax | What to watch out for |
|---|---|---|
| Tax scale | Yes, as a tax-deductible cost | The expense also reduces income on which the 9% health contribution is calculated |
| 19% flat tax (podatek liniowy) | Yes, as a tax-deductible cost | Health contribution is 4.9% of income, so the cost also reduces it |
| Ryczałt from recorded revenue | No | Tax is paid on revenue, costs do not affect its amount |
A person on ryczałt may of course pay for the course from the company account, but this will not reduce the tax. More about this form of taxation and its rates for the IT industry is in the article ryczałt from recorded revenue.
VAT on language courses
A language school most often does not charge VAT. The exemption provided for teaching foreign languages (VAT Act, Article 43(1)(28)) also covers services strictly related to such teaching. In practice an active VAT payer usually has nothing to deduct, and the full invoice amount goes into PIT costs. If, however, a VAT rate does appear on the document (e.g. for sale of materials or a platform that is not teaching), it is worth checking with the accountant whether input tax can be deducted.
How to document the expense
An invoice issued to the business with its NIP is the minimum. During an audit additional evidence helps that shows what the course was needed for:
- An invoice or bill with the business details, course description (level, number of hours, period) and amount.
- A contract with the client or correspondence showing that contact takes place in English.
- A short internal note: which tasks require the language and which skills were lacking (e.g. running meetings, writing documentation).
- The course programme — a specialist or business course is easier to defend than a general one.
- A completion certificate, if required by the contractor.
A numeric example
A female programmer runs a sole proprietorship on the flat tax and has been working for a year on a project for a client from Germany, with whom she communicates only in English. In 2026 she buys a half-year business English course for PLN 4,800 (without VAT, as the school uses the exemption). After recording the expense, her income drops by PLN 4,800. The tax saving is PLN 912 (19%) and the health contribution saving is about PLN 235 (4.9%). If she were on ryczałt, the course would cost her the full PLN 4,800.
Individual lessons, apps and trips
The form of learning does not decide the right to the cost. Lessons with a tutor running their own business, group classes, a subscription to a learning platform or a course combined with an industry conference can be settled on the same rules, if the purchase document is issued to the business. A language trip abroad requires more caution: a hotel and flight are easier to defend when the programme is intensive and days off are not the majority. Spending on additional leisure days is worth excluding from costs.
A course for an employee or associate
If the firm employs people on an employment contract (umowa o pracę), a course paid for the employee is the employer's cost under the general rules. The Labour Code considers raising qualifications to be the acquisition or supplementation of knowledge and skills by an employee at the employer's initiative or with their consent, so it is worth confirming the referral to the course in writing. On the employee's side, Article 21(1)(90) of the PIT Act exempts from tax the value of benefits granted under separate rules for raising professional qualifications. For mandate contractors (umowa zlecenie) and B2B contractors this exemption does not apply and a paid course may constitute income for them.
You can read more about health and activity spending in the IT industry in the text smartwatch, treadmill and scooter in business costs.
How Good Balance can help
As part of simplified accounting, we assess whether training expenses have a sufficient link with the activity and ensure the full set of documents. When the situation is ambiguous, we prepare an application for an individual tax interpretation, which protects against the cost being challenged.