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Expand your business with available tax reliefs
In addition to the existing solutions, the regulations provide entrepreneurs with new opportunities to benefit from tax deductions. One of those opportunities is the (tax) relief for research and development activities (R&D). As part of the amendment to the regulations, a number of new mechanisms were introduced into the Polish legal system, which significantly translate into reducing the tax burden on enterprises operating in Poland. The main problem of entrepreneurs related to the use of tax reliefs is still the lack of tax certainty due to frequent changes in the approach of tax authorities to specific solutions. Let PwC experts guide you through the intricacies of tax relief and comprehensively adapt your business model to current interpretation practice.
Check how we can help your organisation
We offer comprehensive support at every stage of implementing tax relief
Mapping the Company's activities
- We will identify areas of activity potentially covered by tax relief regulations.
- We will determine the potential for tax relief, estimate the value of tax savings and indicate the next steps necessary to settle tax relief.
Implementation of tax reliefs
- We will secure tax risks under identified tax reliefs.
- We will analyse key documentation from the perspective of implementing tax reliefs.
Settlement of tax reliefs
- We will help you prepare tax returns or corrections to declarations for previous years as part of the implementation of the indicated tax reliefs.
Tax reliefs available
- R&D relief
- Relief for innovative employees
- Relief for a prototype
- Relief for expansion
- Relief for robotisation
- CSR relief
- IPO relief
- IP Box
R&D relief
- It is available to all taxpayers carrying out research and development, creative or innovative work on an enterprise scale, regardless of the industry.
- It concerns the costs of employee remuneration (excluding contributions to the Labour Fund (FP), Guaranteed Employee Benefits Fund (FGŚP) and Solidarity Fund (FS)), depreciation costs, and costs of purchasing materials and raw materials.
- Taxpayers with the CRD status (Centre of Research and Development) (CBR in Polish) have the opportunity to deduct eligible costs under the R&D relief up to 200% of the costs incurred, excluding the costs of obtaining a patent and protection rights (large entrepreneurs).
- Taxpayers who do not have the CRD status can still deduct eligible costs from the tax base in the amount of 100% or 200% of employee remuneration costs.
Relief for innovative employees
- Taxpayers with unsettled R&D relief in the previous year may deduct advances for personal income tax collected on the income (revenue) of natural persons in respect of: a service relationship, an employment relationship, outwork, a cooperative employment relationship, the provision of services under a contract, commission or contract for specific work, as well as under copyright.
- The condition for deduction is that a given employee devotes at least 50% of his or her time to R&D activities in a given month.
Relief for a prototype
- The relief is intended for taxpayers who, as a result of R&D work, have produced a new product that is distinguished by its technical efficiency, usability and functionality.
- The use of the relief allows you to deduct from the tax calculation basis an amount constituting 30% of the sum of the costs of trial production of a new product and introducing the new product to the market.
Relief for expansion
- The main purpose of the relief is the possibility of additional deduction of expenses that are related to increasing revenues from the sale of products.
- The relief is settled in the tax return, and the increase in revenues should be reported within 2 years from the date of incurring the costs, which requires monitoring the revenues obtained in the Company. Expenses for expansion are deductible twice up to PLN 1 million in a given tax year.
Relief for robotisation
- Its aim is to encourage Polish enterprises to modernise production processes, promote the development of industrial robotisation and support digital transformation.
- Entrepreneurs can deduct 50% of the costs incurred (through depreciation deductions) for the investment in robotisation in the years 2022-2026 – first they will include the incurred expenses in tax costs, then they will be entitled to an additional deduction of 50% of the above expenses from the tax base.
CSR relief
- The relief may be deducted from the amount of income obtained from business activity in the tax year.
- The Act allows for the deduction of 50% of the costs of obtaining income incurred for sports, educational or cultural activities.
- The advantage is that the taxpayer, in addition to including the incurred costs in the tax deductible costs (KUP in Polish), will have the right to an additional preference in income tax by deducting half of the incurred costs from the tax calculation basis.
IPO relief
- The relief is intended for Polish tax residents intending to issue shares in an initial public offering, making the company public by introducing its shares to stock exchange trading.
- At the very beginning, stock exchange debutants are burdened with many costs related to marketing activities, preparation and transformation of the company, preparation of an issue prospectus and notarial, treasury, court and stock exchange fees.
- The above expenses can be included in tax deductible costs at the rate of 150%. The exceptions are expenses directly related to the issue, expenses for advisory, legal and financial services, for which a 50% deduction will be granted, with a maximum limit of PLN 50,000 net.
IP Box
- The basis for obtaining the Innovation Box tax relief is deriving income from intellectual property rights (IP), which were the result, in part or in whole, of the company's own research and development (R&D).
- The main benefit of the relief is the fact that when determining income from qualified IP Box, the taxpayer is entitled to an additional deduction of eligible costs related to the implementation of R&D activities that led to the creation, development or improvement of qualified IP Box income.
- Using the relief allows the taxpayer to obtain a preferential tax rate of 5% of the tax base.
Contact with our experts: Mieczysław Gonta, Grzegorz Kuś, Maciej Klimczyk
Get to know the tools we have developed
We encourage you to use our tax relief calculator.
Tax calculator
Also check out our tool simplifying the processes of recording and calculating the R&D relief and 50% KUP for employees.
Tax Relief Validation Tool
Why PwC?
We have obtained over PLN 4.8 billion of support for our clients in the form of subsidies and tax reliefs.
We implement projects comprehensively, from the project structuring stage to its settlement.
Our competences include not only subsidies - we also support clients in implementing tax reliefs, thanks to which we increase our clients' savings.
We are part of a global organisation, so we are ready to respond to all business needs of enterprises.
Tax reliefs
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