Therapy as a Business Expense – Can Mental Health Costs Be Deducted in Poland?

Therapy as a Business Expense – Can Mental Health Costs Be Deducted in Poland?

Can health-related expenses be considered tax-deductible? Is therapy as a business expense justified? How do the tax authorities view this? And what kind of documentation is required? A recent article published in Rzeczpospolita features a commentary by Piotr Sekulski, PhD. Our expert discusses whether therapy-related costs can be safely included in company expenses in Poland.

You can read the full article [here]. It contains valuable insights into the tax treatment of mental health expenditures and whether therapy in tax costs can be claimed safely.

tax advisor Piotr Sekulski, PhD

„Claiming psychotherapy expenses as tax-deductible costs is not impossible, as seen in favorable tax rulings issued to a paramedic and a professional athlete. However, for other professions – such as a lawyer, an accountant, or an artist – the rulings were negative.

This raises a question – what criteria does the tax office use to assess the level of stress in a given profession? On what basis do officials assume that an athlete, fighting for individual success, experiences more stress than an accountant responsible for multi-million corporate settlements? It seems that stress levels in business often depend on individual circumstances. Mr. Kowalski, working in a seemingly calm profession, may be more stressed than Mr. Nowak in a field typically seen as high-pressure.”

tax advisor Piotr Sekulski, PhD

“(…) Simply referring to mental fatigue in a request for a tax ruling will not suffice. One must clearly demonstrate how therapy sessions contribute to the generation of business income. It’s also important to remember that a negative ruling does not end the matter – a taxpayer is not obliged to follow it and may challenge it in court.


Need help understanding Therapy as a Business Expense?

If you’re wondering how to deduct health-related expenses, navigate issues of representation expenses, or if therapy as a business expense is a smart and beneficial solution in your case – feel free to contact us.

Visit us at www.outsourced.pl .

About dr Piotr Sekulski

My name is Piotr Sekulski. I am a Polish tax advisor no. 13740, Doctor of Law from the Jagiellonian University and founder of Outsourced.pl. I specialize in tax advisory for the IT sector, shareholders, startup founders, technology companies, B2B contractors and internationally mobile individuals. I support clients in matters concerning lump-sum taxation, PIT, CIT, WHT, Polish tax residency, RSU/ESOP taxation, R&D relief, IP Box and 50% tax-deductible costs. I gained professional experience in reputable tax advisory firms and, as a tax advisor, have participated in several hundred tax projects for the IT, new technologies and creative sectors.

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