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Protective clothing as a business expense – tax authorities support entrepreneurs

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • May 30
  • 2 min read

It’s no secret that the tax office has often been reluctant to accept business attire as a deductible expense. Many interpretations have denied taxpayers the right to include clothing – even used in work activities – in their tax-deductible costs. However, not every piece of clothing is automatically ruled out. Protective clothing, directly linked to health and safety at work, is a special case.


A real-world example: an entrepreneur’s question

A sole proprietor running a business in the construction and engineering sector sought clarification from the National Tax Information Office. His activities, such as road inspections and construction supervision, involve numerous hazards: machinery accidents, dust exposure, electric shocks, or injuries from falls. He asked whether he could include expenses for protective clothing – like reflective jackets, safety boots, helmets, gloves, dust masks, and safety glasses – in his tax-deductible costs.


The interpretation: tax authority’s favorable stance

The Director of the National Tax Information Office sided with the entrepreneur. To qualify as a deductible cost, an expense must:

✅ be causally related to revenue or its source and incurred to earn or secure it,

✅ not be listed as excluded expenses under the PIT Act,

✅ be properly documented.


Typically, expenses for personal clothing – shirts, regular shoes – are not deductible. However, protective clothing used solely for work purposes – helmets, protective footwear – directly relates to income-generating activities and is not excluded by law.


Practical implications for businesses

This interpretation sends a clear signal: in industries where protective clothing is vital for safe working conditions, such expenses can be deducted as part of doing business. Not only does this reduce tax liabilities, but it also highlights that ensuring employee safety is an integral part of responsibly run businesses.

 
 
 

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