Innovative employee tax relief

The innovative employee tax relief is a mechanism introduced by the provisions of the Polish Deal regime to supplement the R&D tax relief. It allows the non-deducted R&D tax relief from the previous year to be settled in PIT advances on employee remuneration.

The first deduction will be possible already in 2023.

Innovative employees - which ones?

The deduction applies to the revenue of employees employed on the basis of an employment contract, contract of mandate, contract to perform a specific task or on account of copyrights.

The deduction is conditional upon the employee in question devoting at least 50% of their total working time directly to R&D activities in a given month.

For whom?

The deduction is available to all taxable persons under CIT or PIT who have lost the opportunity to take advantage of the R&D deduction due to generating a loss or receiving income lower than the amount of the R&D deduction they are entitled to.

How can we help you?

We will identify the personnel costs that qualify for the innovative employee tax relief.

We will support you in the proper documentation of costs.

We will help you claim the tax relief and verify the correctness of its use.

We will request an advance tax ruling to clarify doubts, if any.

Feel free to contact us

Monika Dziedzic

Partner | Tax adviser | Legal adviser
T: (+48) (22) 322 68 90

Bartosz Głowacki

Partner | Tax adviser
T: (+48) 603 980 382

Konrad Medoliński

Senior Manager | Tax adviser
T: (+48) 504 666 447

Dariusz Fistek

Manager | Tax adviser
T: (+48) 696 273 865