Artificial Intelligence and Increased Tax-Deductible Costs for Creators
Does the use of AI still qualify as creative activity? The rapid development of artificial intelligence (AI) tools is sparking debate about their impact on the use of tax incentives — particularly increased tax-deductible costs for creators and R&D tax reliefs.
AI as a tool or an autonomous creator?
A key question arises: when using AI, can we still speak of creative activity?
So far, tax authorities have not presented a clear position on this issue. However, an analysis of individual tax rulings issued in 2025 suggests a preliminary conclusion.
“If artificial intelligence is merely a tool used by a human in the creative process, the activity may still be considered creative. However, if a human simply gives commands and the AI generates the final outcome entirely on its own, it is difficult to classify such work as a ‘creative work’ under copyright law,” notes Łukasz Łebski, Director in the Tax Reliefs and Incentives Team at Thedy & Partners.
The growing importance of AI in tax incentive schemes
The question of how AI affects eligibility for tax reliefs and R&D support instruments will undoubtedly gain significance in the coming years. We will continue to monitor how administrative practice evolves in this area.
Feel free to contact our experts at Thedy & Partners for guidance on tax reliefs and incentives.