Internet creators conducting business in their own apartment have just gained a strong argument in disputes with tax. The latest tax interpretation of the Director of the National Tax Chamber of 29 January 2026 (No 0115-KDIT3.4011.959.2025.3.AD) shows that the range of deductible costs can be much broader than previously expected.
The case concerns an entrepreneur dealing with the creation of culinary content – photography, video and publications. Its house also serves as a recording studio, test kitchen, office and assembly room. It was crucial to establish that he was using 36% property area – and in this proportion he decided to settle costs.
The tax authority accepted this approach, recognising not only part of the standard expenditure, such as electricity, heating, internet and mortgage interest as revenue costs. What is particularly important, he also agreed to a partial deduction of expenses which have been treated as typically private to date.
This includes kitchen equipment (fridge, oven, blender or airfrier), cleaning supplies and even cleaning services. In addition, an entrepreneur can settle in costs 100% expenditure on food products used exclusively for professional purposes, e.g. in the creation of regulations or advertising materials. For products with a ‘mixed’ use, it is possible to deduct parts of them, according to the established proportion 36%
Experts stress that this position is extremely beneficial and can set a new interpretation direction, especially for those active in the creative industry. At the same time, they pay attention to the significant risk — the interpretation concerns a particular case and does not constitute a common law.
This means that, in the case of checks, tax authorities may attempt to challenge similar accounts with other traders. It will therefore be essential to adequately document expenditure and to demonstrate their real link with the activities carried on.
Despite these reservations, one thing is certain – the boundary between company and private costs has just moved. For many businesses working from home, this can mean real savings and greater flexibility in doing business.