Influencer and Instagram Business: Taxes in Poland

The rise of digital media has transformed the marketing landscape, with influencers on Instagram and other platforms playing a key role in brand promotion and consumer engagement.

However, with growing visibility comes growing responsibility – especially when it comes to taxes. If you’re an influencer operating in Poland, understanding your tax obligations is essential to running a compliant and successful business.

This guide explores how influencers and Instagram content creators should navigate Polish tax regulations.

Influencer Taxes in Poland – Key Facts

Do Influencers Need to Pay Taxes in Poland?

Yes, influencers in Poland are legally required to pay taxes on any income they generate. Whether you earn money from brand collaborations, sponsored posts, product placements, affiliate marketing, digital courses, or even donations from followers, all income must be reported and taxed accordingly. 

Tax obligations exist regardless of whether you operate as a registered business or a private individual. The method of taxation depends on the nature and scale of your income.

Tax Classification: Which Category Applies to You?

1. Registered Business (Działalność Gospodarcza)

If your influencer activities are regular, structured, and revenue-generating, you must register a business through CEIDG. As a registered business owner, you can choose among several taxation options:

• Tax Scale (12% / 32%)
  • Income-based taxation (revenue minus costs)
  • Tax-free threshold of PLN 30,000
  • Eligible for tax deductions and joint filing
• Flat Tax (19%)
  • Fixed rate regardless of income size
  • Limited access to tax reliefs
• Lump-Sum Tax on Recorded Revenue (15%)
  • Based on gross revenue
  • Ideal for influencers offering advertising or promotional services

2. Unregistered Activity (Działalność Nierejestrowana)

For those starting out or earning less than PLN 3,499.50/month (as of 2025), unregistered activity is an option:

• Taxed on income (revenue minus costs) under general rules
• Settled through the annual PIT declaration
• No need to formally register a business

3. Civil Law Contracts (Umowa Zlecenie / Umowa o Dzieło)

Income from freelance contracts is taxed at 12% or 32% under standard rules. Influencers can apply lump-sum deductible costs:

• 20% standard costs
• 50% author’s copyright-based costs (if applicable)

4. Other Sources of Income

Earnings from donations (donejty) or occasional affiliate links fall under “other sources” in the PIT-36 form. Tax is based on the 12%/32% scale, with a PLN 30,000 tax-free threshold.

VAT Registration for Influencers

If your annual income exceeds PLN 200,000, you’re required to register as an active VAT payer. Key points include:

• Adding 23% VAT to services
• Remitting VAT to the tax office
• Eligibility to deduct VAT on business expenses

Influencers with lower income can benefit from VAT exemption unless providing services to foreign clients, which mandates registration.

ZUS Contributions (Social Insurance)

Business-registered influencers are required to pay ZUS contributions:

• Health Insurance: Based on income or revenue (for lump-sum payers)
• Social Security: Includes pension, disability, and sickness insurance

Startup Benefits:

• 6-month „Startup Relief”: Only health insurance
• 24-month „Preferential ZUS”: Reduced social contributions

Documenting and Declaring Income

To stay tax-compliant:

• Identify the income source (business, unregistered, contracts, or other)
• Issue invoices or keep records (depending on status)
• Deduct legitimate business expenses (equipment, software, travel, etc.)
• Pay advance taxes monthly or quarterly
• File an annual tax return (PIT-36 or PIT-36L)

Barter Deals: Are They Taxable in Poland?

Yes, barter agreements (e.g., exchanging promotion for products) are considered taxable income. The market value of the product or service received must be declared as revenue. You can also treat it as a business expense if properly invoiced.

Penalties for Not Paying Taxes in Poland

Failure to report influencer income can result in:

• Financial penalties
• Mandatory back payments with interest
• Criminal tax charges in severe cases

Earning on Instagram in Poland? Make Sure You’re Doing It Legally!

Whether you’re a micro-influencer just starting or an established Instagram entrepreneur, understanding Poland’s tax obligations is essential. Choosing the right form of business activity and taxation method, properly registering for VAT and ZUS, and keeping organized financial records can help you grow your influencer brand legally and efficiently.

For personalized advice, consult with a tax advisor experienced in digital entrepreneurship and influencer marketing.