The last year of the robotics relief – what you need to know

March 30, 2026
Corporate tax, INSIGHT, Trochę o CIT
4 minuty

The robotics relief – the only such relief in the Corporate Income Tax (CIT) Act – provides support to PIT and CIT taxpayers investing in robotics. The relief has been in effect since 2022, and the current year, 2026, is the last year it will apply.

In the era of rapid technological advancements, robotics is a key tool for enhancing the competitiveness of manufacturing enterprises. It increases operational efficiency primarily by automating repetitive processes and shortening production cycles. Moreover, robotics significantly improves workplace safety by eliminating the need for human involvement in dangerous or physically strenuous tasks. Therefore, it is worth taking a closer look at the robotics relief.

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Key benefits of the robotics relief

The robotics relief allows an additional deduction of 50% of the costs incurred for robotics from the tax base. In practice, this means a 150% deduction (100% of the costs as operating expenses, plus an additional 50% relief).

The relief covers a broad range of expenses, including costs for purchasing industrial robots, machines, and peripheral devices, as well as software and training expenses for employees necessary to operate new technologies. This support not only helps with the purchase of technology but also with its actual implementation within the enterprise.

According to data from the Ministry of Finance, 427 PIT and CIT taxpayers benefited from the relief in 2024, making deductions totaling approximately PLN 212.3 million. However, it must be noted that, on a national scale, this amount is quite disappointing.

Which expenses can be settled under the robotics relief?

The costs incurred for robotics that can be included in the relief include:

Purchase of industrial robots

Acquisition of brand-new industrial robots.

Purchase of equipment and infrastructure cooperating with robots

Machines and peripheral devices functionally related to industrial robots.
Elements ensuring safety and ergonomics in workstations where human-robot interaction occurs (e.g. sensors, controllers, safety barriers, light curtains, scanners).

Robot management and monitoring systems

Machines, devices, or systems enabling remote control, monitoring, diagnosing, or servicing of industrial robots (e.g. sensors, cameras, control systems).

Human-machine interaction systems

Devices enabling communication and cooperation between the operator and the robot.

Software and other intangible assets

Software necessary for the operation and proper functioning of robots and related devices.

Training

Training services related to the operation of industrial robots and the systems cooperating with them.

Financial leasing of robots and related equipment

Leasing fees for industrial robots or devices related to them, provided the lease agreement includes the transfer of ownership after the basic leasing period.

Robotics relief – proposed amendment of the regulations

A draft amendment to the regulations on the robotics relief is currently being processed in the Parliament. The most significant changes proposed in the amendment to the CIT and PIT Act regarding the robotics relief include:

The removal of the time limitation on the relief’s applicability.
An increase in the possible deduction from 50% to 100% of eligible costs.

The draft amendments are justified by the need to increase the automation of the Polish economy and encourage entrepreneurs to invest in this area. According to the draft’s justification, the proposed 100% deduction of eligible costs would apply to expenses incurred from January 1, 2026. If the draft is adopted by the Parliament as written, taxpayers who invest in automation in 2026 would be able to benefit from the higher relief.

Don’t delay with the deduction

It is still uncertain whether the draft extending the relief will be adopted, so it is worth analyzing the potential of your enterprise and assessing whether the expenses incurred for robotics in the years 2022-2026 may qualify for an additional deduction. Expenditures on already completed investments are also deductible, which could open the possibility of adjusting a CIT return for previous years.

In the latest cycle dedicated to the robotics relief, we will provide an overview of its characteristics and discuss issues that have raised the most questions in our dealings with tax authorities. The first topic to be analyzed will be whether the purchase of production lines can be included under the relief.

How we can help you with robotics relief

At MDDP, we assist with the settlement of this and other tax reliefs, from verifying your potential to preparing documentation and declaring the relief in tax returns. You can find the full scope of our support in relation to the robotics relief on our website.