Is it hard for you to navigate through the jungle of Polish regulations governing tax reliefs? We will determine whether your company can deduct part of its expenses from the tax base and will fulfill most of the formal obligations for you.

Piotr Wyrwa

Tired of excessive burden? There is a good chance you will be able to lower it. Entrepreneurs operating in Poland often do not realize that they do not have to carry out large investments or conduct research and development (R&D) activities in order to benefit from preferential tax rates.

If you care about the development of your company, do not miss the opportunity to reduce your financial burden and be sure to check whether you are using the full potential of reliefs provided for by tax regulations. Contact RSM Poland advisors and take advantage of our experience in identifying activities subject to cost deduction, and you will speed up and simplify the process of recovering your expenses as much as possible.
 

Piotr Wyrwa
Tax Manager

Innovation Box tax relief

IP Box tax relief has been in place since early 2019, offering an option to tax part of the income at a preferential rate of 5%, more attractive than standard rates provided for in the CIT and PIT Act.

 

Therefore, it is a way to significantly reduce the amount of income tax you pay, and the money saved on tax can be used for any purpose whatsoever.

R&D tax relief

The R&D tax relief is an opportunity to get additional funding by way of deducting certain research and development expenses (eligible expenditure) from the tax base.

 

These expenses reduce your income as being “regular” tax-deductible costs, and on top of that, they reduce the tax base used for calculating due CIT or PIT.

Expansion tax relief

The relief for expansion (in other words the pro-growth relief) is a mechanism which allows the taxpayer to deduct from the tax base expenses incurred to increase sales.
 

Increasing sales is to be carried out by searching for new markets for one’s products, achieving revenues from the sale of products not yet offered, or increasing revenues from the sale of products already offered by the taxpayer. As in the case of the relief for R&D activities, these expenses are deducted twice: first as tax deductible costs, and then, for the second time, as part of the relief.

Prototype tax relief

Relief for innovation is a preference allowing taxpayers to deduct from the tax base the expenditure associated with developing a new product.

 

The relief will apply to the taxpayers who developed a new product as part of their research and development operations (R&D) and are planning its commercialization.

Robotization tax relief

The relief for robotization is a tax incentive aimed at encouraging entrepreneurs to acquire industrial robots.

 

Eligible taxpayers benefit from the relief by obtaining the right to reduce the tax base in CIT by the eligible costs incurred on robotization. What is important, the condition for taking advantage of the relief is not conducting R&D activity, or independently developing and creating robots or participating in a special competition procedure.

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