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.
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.