loader image

R&D tax relief in Poland

Find out if you qualify for a tax relief

If you hire employees who develop new products or services, improve the properties or functionalities of existing products, or incur other related costs, such as costs of materials and raw materials or cooperation with research units, check whether you can take advantage of the tax relief for research and development.

From January 1, 2022, the remuneration costs of employees involved in R&D activities can be even triple deducted – for the first time by including in taxable costs, and then by deducting 200% of the value of remuneration costs from the tax base of the entrepreneur.

From 2022, entrepreneurs also have the option of deducting the R&D tax relief from tax advances paid on employee salaries (based on an employment contract, contract of mandate, contract of work or copyright), but only in certain circumstances and with additional requirements met. It is a tax relief for innovative employees.

On the basis of the practice of tax authorities, different activities or projects may be classified as R&D. In 2020, more than 3200 taxpayers of income tax took advantage of this relief by deducting approx. PLN 3.6bln from the tax base, so check if this support instrument is also for you.

Consult

What is the process of obtaining the R&D relief in Poland?

Analysis: Identification of R&D activities within an organization

Costs: Verification and calculation of eligible costs

Security: Obtaining individual tax interpretation

Implementation: Development of a procedure for applying the R&D tax relief

Tax savings: Settlement of the R&D tax relief in the CIT/BR tax return

Scope of the service

Applying my experience and knowledge, I can help you in the following areas, among others:

Comprehensive identification of activities / processes / projects that can be classified as R&D activities. On this basis, we determine whether and to what extent an entrepreneur may benefit from the R&D tax relief.

A detailed analysis of the entrepreneur's costs in terms of eligibility for the R&D tax relief. The aim is to effectively use the opportunities offered by the B+R relief.

Preparation of an application for an individual tax interpretation in order to clarify the rules and conditions for settling the R&D tax relief. Secured use of the R&D tax relief by the entrepreneur is a priority.

Development of rules for documenting and recording expenses and meeting other conditions in terms of using the R&D tax relief. The proposed solutions are in line with applicable legal regulations and practices of tax authorities.

Preparation of the procedure for calculating and settling the R&D tax relief. On the basis of the procedure, the entrepreneur will be able to independently use the R&D tax relief in subsequent years.

What advantages do we offer you?

Specialization in the field of R&D tax relief - since 2016 I have been helping entrepreneurs in taking advantage of the R&D tax relief in Poland. I have completed numerous projects in the field of R&D tax relief and related topics in various industries.

Audit within an organization - I conduct a site visit in a company along with interviews with technical departments to identify all R&D activities and projects.

Comprehensive analysis in terms of potential for benefitting from other public support schemes such as cash grants and tax reliefs.

I support entrepreneurs throughout the entire process of obtaining tax relief, from identifying R&D in an organization to support during inspections by public authorities.

Frequently Asked Questions

It is a tax relief that allows CIT and PIT taxpayers to additionally deduct from the tax base eligible costs incurred for research and development activities, and as a result reduce the income tax due.

The R&D tax relief can be used by any entrepreneur paying income tax in Poland – regardless of the legal form of a company and the industry it represents.

Each activity related to the creation of new products or services, but also the improvement of existing products, may qualify for the R&D tax relief.

Separating the R&D department is not required.

Yes, the R&D relief is complementary to subsidies, which means that it is allowed to qualify own contribution, i.e., part of the expenses covered by the entrepreneur’s own funds, for the purposes of the R&D tax relief.

An individual tax interpretation is not required by law, but experience shows that tax authorities verify whether a taxpayer has such tax interpretation.

Check if you are entitled to tax relief for research and development in Poland.

Blog

Please visit my blog to find out more about cash grants, tax credits or other topics.