Czy kalkulator KUP zastępuje rozliczenie PIT?

Nie, to narzędzie orientacyjne.

Kiedy używać 50% kosztów autorskich?

Przy przychodach objętych prawami autorskimi i limitem rocznym.

Czy limity i wartości mogą się zmieniać?

Tak, dlatego wynik trzeba weryfikować z aktualnymi przepisami.

Prawopro

Tax-deductible costs (KUP) calculator

Calculate estimated tax-deductible costs and taxable base after KUP.

How does the calculator work?

The calculator estimates tax-deductible costs (KUP) by selected model: employee fixed KUP, 20% contract KUP, or 50% copyright KUP with limit.

Assumptions

Indicative model. Employee fixed values and copyright limits may change depending on current law and individual facts.

Examples

• Revenue 90,000 PLN, model: 20% KUP -> KUP 18,000 PLN, base 72,000 PLN. • Revenue 160,000 PLN, model: 50% KUP with 120,000 PLN limit -> KUP limited by statutory cap.

FAQ

Does this replace final tax settlement?: No, this is planning estimate only.
When should 50% KUP limit be used?: For copyright-related income subject to annual cap.
Can I compare scenarios?: Yes, scenario comparison is recommended.

Legal basis

As of: 2026-02-19

Legal information

Calculations are for information and estimation only. They do not constitute legal, tax or other professional advice. For individual matters, consultation with a lawyer, tax adviser or other specialist is recommended.

Legal basis

Informational tool only. Final settlement depends on current law and individual facts.