Tax relief

Tax relief for R&D

R&D Tax Relief is available to entrepreneurs conducting research and development activities—regardless of industry. It allows you to additionally deduct eligible R&D costs from your taxable base (CIT and PIT). You can use it if you systematically carry out creative activities that include research (basic, applied, industrial) and development work aimed at generating new knowledge and using it to create new solutions.

What can you deduct?

• 200% — salaries and fees of employees/contractors engaged in R&D, including employer social security contributions.
• As a rule, 100% — other eligible costs (e.g., materials and raw materials, expert opinions, depreciation of fixed assets and intangibles used for R&D).
• R&D Centres (CBR): up to 200% for most categories of eligible costs.

These costs are first recognised as tax-deductible expenses in the standard way and then deducted again under the R&D Tax Relief when calculating the tax base (delivering a real tax benefit). The relief can be combined with IP BOX (5%)—income from qualifying IP may be taxed at the preferential rate while R&D costs are claimed under the relief (requires proper record-keeping and compliance with the nexus principle).
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IP BOX

IP Box is a tax incentive for those investing in innovation, and a natural complement to the R&D relief. It consists in taxing at a preferential 5% CIT/PIT rate the income that the taxpayer obtains from the commercialization of eligible intellectual property rights.

The preferential CIT or PIT tax may be used by entrepreneurs who earn on intellectual property rights obtained from R&D activities or from R&D services purchased from other entities, but patented by the entrepreneurs.
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Relief for companies that implement innovations and expand their sales markets

Starting from 2022, an entrepreneur who commercializes the results of R&D work and earns on them income eligible under the IP Box regulations, and incurs costs eligible for the R&D relief, he may apply both relief simultaneously (the relief for companies that implement innovations and expand sales markets and the R&D relief). In the case of eligible costs related to the remuneration of employees employed for R&D activities, the amount of deduction of eligible costs is increased to 200% for all taxpayers.
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Robotisation Relief
This relief allows you to additionally deduct 50% of tax-deductible expenses incurred for robotisation (industrial robots, peripherals, software, training). In practice, you recognise 150% of the expenditure for income tax purposes.
Who is it for?
For companies automating manufacturing and assembly processes—across all industries.
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Prototype Relief
The relief enables an additional 30% deduction of costs for pilot production and market entry of a new product (e.g., certification testing, preparing technical documentation).
Use case: when moving from R&D to implementation—support at the critical stage of transitioning from research to commercial market launch.
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Expansion Relief
A relief designed to increase product sales (not services)—you can deduct costs such as trade fair participation, promotional materials, and adaptations required by new markets. In practice, you recognise 200% of the cost (100% in tax-deductible expenses + 100% under the relief) up to PLN 1 million per year.
When to use? When opening new markets in Poland or abroad.
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Relief for Innovative Employees
If you incur R&D costs but cannot fully utilise R&D Tax Relief due to a tax loss or low taxable income, you may reduce payroll tax advances (PIT) on salaries of employees engaged in R&D—improving cash flow now.
Why it matters: it enables current monetisation of the R&D relief.
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Sponsorship Relief (Sport / Culture / Science)
If you fund amateur sport, culture or science, you may deduct an additional 50% of those expenses (effectively 150% in total).
Who is it for? Companies running CSR/sponsorship activities that wish to optimise tax costs.
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Real estate tax relief and exemptions

Relief and exemptions from real estate tax are used by some municipalities (as part of public aid). The following are subject to taxation: land, buildings or parts thereof and structures or parts thereof related to running a business. The maximum annual tax rate for entrepreneurs is 2% of the value of the property. The application of the relief and/or exemption usually depends on the creation of new jobs in the municipality. The decision requires an appropriate resolution to be adopted by the municipal council.

Take advantage of tax relief for your company
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