Rented Apartment Can Qualify as a Business Expense

A rented apartment may count as a business expense when an entrepreneur needs to stay in another city to build up a new operation. Poland’s tax authority has confirmed that the tax office does not object to such a deduction.

The interpretation, issued by the director of the National Tax Information Service on Aug. 5, 2026, concerned a hairdresser who works in several cities. The entrepreneur runs salons in cities B and C, while the business headquarters and home are in city A. The entrepreneur also earns additional income from advertising, mainly by managing social media accounts.

The hairdresser plans to open another salon in city C. Much of the preparatory work requires a regular presence there, including arranging and adapting the premises, buying equipment and recruiting staff. Traveling between city A and city C, sometimes several times a day, has become burdensome, time-consuming and expensive because of fuel or train fares.

For that reason, the entrepreneur wants to rent an apartment in city C. The tax interpretation confirms that the related rental expenses can be included in the costs of obtaining business income.