The R&D tax relief is one of the most effective reliefs in the Polish tax regime. It entitles you to deduct eligible costs incurred on research and development activities from the tax base.
R&D activity - what kind of activity
R&D activity includes any systematic scientific research or development work undertaken with the aim of increasing knowledge or creating new solutions.
In practice, it is not limited to the work of teams of scientists in laboratories. It involves every creative process resulting in creation of new (or development of existing) products or services.
Any business can take advantage of the tax relief, regardless of the industry or the organization size. It does not require any special applications or requests.
Restrictions on the application of the relief may only result from the use of other forms of tax support, e.g. activity within a special economic zone.
Examples of R&D processes
The R&D tax relief allows for the deduction from the tax base of expenses incurred on:
How much can you save?
Below please find a sample calculation resulting from the application of the R&D tax relief