R&D tax relief

Do you design or develop products or services?

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.

For whom?

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

Manufacturing

Developing new product formulas.

Designing new equipment for the manufacturing process.

Manufacturing prototypes and conducting trial installations in order to verify hypotheses, further improvements.

Conducting activities aimed at streamlining processes between different equipment (resolution of conflicts between machines and computer software).

Developing processes that reduce the carbon footprint.

Services

Analysing phenomena affecting new types of insurance, bank accounts.

Developing new internet solutions (automation of customer service).

Developing methods of research on consumer behaviour.

Developing new ways of providing services or innovative functions that will increase their quality.

Eligible costs

The R&D tax relief allows for the deduction from the tax base of expenses incurred on:

Salaries of employees involved in R&D works (up to 200% of costs).

Purchase of utensils and measuring equipment.

Purchase of materials and raw materials.

Acquisition of expert opinions, advisory services, scientific research.

Use of research and scientific equipment.

Obtaining patents, utility model protection rights, industrial design registration rights.

How much can you save?

Below please find a sample calculation resulting from the application of the R&D tax relief

How can we help you?

We will identify research and development processes.

We will verify eligible costs.

We will support you in the proper documentation of costs.

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

We will apply for an advance tax ruling in order to confirm or clarify any doubts.

Feel free to contact us

Bartosz Głowacki

Partner | Tax advisor
E: bartosz.glowacki@mddp.pl
T: (+48) 603 980 382