What are the benefits?

The relief allows business operators to deduct 200% of their R&D expenditure from the tax base, i.e. each such expenditure is deductible twice as a tax cost, with the amount varying according to the company size and cost type.

What costs can be deducted?

Deductible costs include, but are not limited to:

• Employees’ remuneration
• Social security contributions
• Purchases of goods and raw materials
• Expert reports, studies and opinions purchased from scientific bodies
• Paid use of scientific and research equipment
• Costs of obtaining intellectual property protection

What conditions must be met?

• Carrying out R&D work, i.e. creative work involving scientific R&D
• Keeping records of costs incurred in connection with such work in a particular tax year
• Earning revenue other than capital gains.

What are the benefits?

The relief allows income from certain types of intellectual property rights to be taxed at a reduced rate of 5%.

It can only be applied to revenue from eligible intellectual property rights, i.e.:

• Copyright in computer programmes (!)
• Patents
• Industrial design registration rights
• Utility model protection rights
• Registration rights to integrated circuit topographies
• Supplementary protection rights to patents for medicinal or plant protection products
• Exclusive plant variety rights
• Registration rights to medicinal products and veterinary medicinal products with marketing authorisation

(!) From 2022, the R&D and IP Box reliefs may be applied simultaneously.

What conditions must be met?

• Carrying out R&D activities or acquiring the results of such activities
• Earning income from eligible intellectual property (IP), e.g. the sale of computer software or the licensing of eligible IP for a fee

What are the benefits?

The relief allows an additional 50% of the value of robotisation expenditure to be deducted from the tax base. This means that the tax base will be reduced by 150% of the value (not by 100% as previously) of any such expenditure that qualifies for the relief as a tax cost.

The value of deductible costs cannot exceed the amount of income in a particular tax year. Therefore, the relief will not apply to business operators who have made a loss.

What expenses can be deducted?

Deductible costs are robotisation expenses, i.e. the purchase costs of:

• New industrial robots
• New machines and peripheral devices for robots functionally related to them
• New machines, equipment and other items functionally related to industrial robots aimed at ensuring ergonomics and safety at work
• New machines, equipment or systems for the remote control, diagnosis, monitoring or maintenance of industrial robots, in particular sensors and cameras
• New human-machine interaction devices

and:

• Purchase costs of intangible assets necessary for the proper start-up and commissioning of industrial robots and other fixed assets (listed in points 1-5)
• Purchase costs of training services for industrial robots
• Leasing costs

What conditions must be met?

• Operating in the industrial/manufacturing sector and investing in the robotisation of business activities
• Keeping separate records of robotisation costs

What are the benefits?

An additional 30% of all costs incurred for the trial production of a new product and its introduction to the market can be deducted from revenue. This means that any such expenditure will reduce earned revenue by 130% of the value (not by 100% as previously).

* The deduction amount cannot exceed 10% of non-agricultural income in a tax year.

(!) It is possible to benefit from both the R&D and prototype reliefs at the same time. In this case, the former will give rise to an additional deduction from revenue at the pre-trial production stage.

What expenses can be deducted?

With respect to trial production:

• The purchase price or production cost of brand new fixed assets necessary for starting trial production
• Expenditure on improvements incurred to adapt fixed assets to the start of trial production
• Costs of materials and raw materials purchased for the trial production of a new product

With respect to placing a new product on the market:

• Costs of research, expert opinions, documentation required to obtain certificates, approvals [pl: homologacje], CE marks, safety marks, or to obtain or maintain a marketing authorisation or other mandatory documents or markings related to marketing or use authorisation, as well as fees for obtaining, renewing or extending the same
• Product life cycle testing costs
• Environmental technology verification system costs

What conditions must be met?

• Carrying out a business activity in which a new product is manufactured or marketed
• Keeping records of the costs of a new product’s trial production or marketing

What are the benefits?

Favourable settlement of PIT advances on the salaries of innovative employees (including those employed under civil law contracts), i.e. those who spend at least 50% of their working time in a particular month directly on R&D activities.

What conditions must be met?

• Employing innovative employees
• Keeping detailed records of the time spent by employees on R&D activities