At the end of June 2026, Ms. Beata (name changed), a resident of Poland, applied for an individual tax interpretation at the Urząd Skarbowy. In her application, she described the situation: an acquaintance offered her an intimate relationship, in which she would regularly receive between 20,000 and 30,000 zlotys a month for certain sexual acts.
The woman also indicated that similar situations had occurred before, but the amounts were irregular and significantly lower, averaging from 500 zlotys to 5,000 zlotys per month. She did not pay tax on these earnings.
The tax office has decided that income from intimate services does not need to be reported in the PIT declaration. The agency explained that the income tax law does not apply to earnings obtained from actions that cannot be formalized with a legal contract
According to the tax authorities, such services contradict the law and public norms, and therefore cannot have legal force as a contract. It follows that the money received for them is not considered income subject to PIT tax
The tax office also noted that there is no precise data on earnings in this sector in Poland. As an example, the report by Sedlak & Sedlak from 2019 is cited: at that time, the average earnings were estimated at around 183 zlotys per hour and about 2 thousand zlotys per night
