Certain remuneration paid for creative purposes is deemed to be 'copyright income' and it may have a special tax treatment applied to it (PIT Act, Art 22).
The treatment allows for 50% of the remuneration to be excluded from personal income tax. It is important to note that the copyright income treatment only applies to the monthly payroll personal income tax calculation. It does not apply to any other payroll calculation for ZUS or other purposes.
There is an upper limit to the income which may have
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Web page updated on 17 Mar 2025 16:04