You are here: home page / Services / Taxes / Relief related to research and development works / New relief related to research and development works
Taxes are like a labyrinth where it is easy to lose your way. 
Our task is to provide you with a map. 

Relief related to research and development works

The application of the tax relief related to research and development works carried out in 2016 makes it possible to charge up to 130% of the so-called ‘eligible costs’ to tax deductible expenses, by recognising their actual value as a tax deductible expense and then by applying a deduction from the tax base again from 10% to 30% of these costs.

New relief related to research and development works

The innovation support system in Poland has been based mainly on subsidies that support the transfer and absorption of technologies. The legislator is also aware of this fact; therefore, when assessing the tax incentives related to R&D activities existing until the end of 2015, he found them ineffective in promoting internal R&D works in the private sector, with minimal practical use.

This has resulted in a significant change in the area of tax reliefs introduced from 01.01.2016 and consisting in the implementation of a relief related to research and development works replacing the inefficient relief related to the acquisition of new technologies. Further positive changes to this relief are also visible in tax changes for 2017.

Actual benefits:

  • The newly introduced relief makes it possible to charge, to tax deductible expenses, the costs of research and development activities defined broadly, as both the costs of scientific research and the costs of development works, regardless of their outcome, may be included in tax deductible expenses.
  • Owing to the applied relief related to research and development works carried out in 2016, a taxpayer may charge up to 130% of the so-called ‘eligible costs’ to tax deductible expenses (even up to 150% from 2017), by recognising once their actual value as tax deductible expenses and then, applying the R&D relief, by deducting from the tax base once again from 10% to 30% of these costs (depending on the size of an entity; even up to 50% of such costs until 2017).

Eligible cost categories:

The legislator lists the following categories of eligible costs related directly to R&D activities (for the tax relief for 2016):

  • employee salaries with overheads if such payments and contributions are related to employees hired to carry out research and development activities;
  • costs of purchasing materials and raw materials related directly to the conducted research and development activities;
  • expert opinions, other opinions, consulting and equivalent services as well as the acquisition of results of scientific research, provided or performed on the basis of an agreement by a research establishment for the purposes of conducted research and development activities;
  • paid use of scientific and research equipment used exclusively for the conducted research and development activities, if such use does not result from an agreement concluded with an entity related to the taxpayer;
  • depreciation charges related to fixed assets and intangible assets, recognised in a given tax year, charged to tax deductible expenses, where such fixed assets and intangible assets are used for conducted research and development activities, except for passenger cars and structures, buildings and premises constituting a separate property;
  • costs of obtaining and maintaining a patent, the right of protection for a utility model, the right from the registration of an industrial design incurred by a taxpayer being a micro-, small or medium-sized entrepreneur within the meaning of the Polish Freedom of Business Activity Act (since January 2017).

Limits of the additional deduction from the tax base of the amount of eligible costs for 2016 and 2017 are presented in the tables below:

 

R&D relief for 2016

Type of eligible costs

Micro-, small and medium-sized enterprises

Other entities

Employee salaries with overheads

30%

30%

Other eligible costs

20%

10%

 

 

R&D relief from 2017

Type of eligible costs

Micro-, small and medium-sized enterprises

Other entities

Employee salaries with overheads

50%

50%

Other eligible costs

50%

30%


The fact that a taxpayer has obtained a subsidy to finance a part of the costs of conducted R&D activities does not mean the exclusion of his right to apply the said relief in the case of the remaining part of eligible costs that were not financed with this subsidy or that have not been reimbursed to him in any other form.

Only taxpayers operating in special economic zones may not exercise the right to apply the research and development tax relief in any circumstances.

If you have any questions or concerns - please contact us.

Name and surname: *
Position:
Company: *
Questions:
E-mail **:
Telefon **:
I hereby consent to receiving electronic commercial information from PKF Consult Spółka z ograniczoną odpowiedzialnością Sp.k. with its registered office at ul. Orzycka 6 lok. 1B in Warsaw to the provided email address, in accordance with Article 10(1) of the Act on Electronic Services of 18 July 2002 (Journal of Laws, Dz.U. of 2002, No. 144, item 1204, as amended).
Pursuant to Article 172 of the Telecommunications Law Act of 16 July 2004 (Journal of Laws, Dz.U. of 2017, item 1907), I consent for PKF Consult Spółka z ograniczoną odpowiedzialnością Sp.k. with its registered office at ul. Orzycka 6 lok. 1B in Warsaw to use a terminal device (telephone) for the purposes of direct marketing activities performed by telecommunications means.
If you want to receive a newsletter from PKF Consult, you need to accept the Rules and Regulations. The consent is voluntary and it can be withdrawn at any time by sending a relevant statement to the email address: iod@pkfpolska.pl
* mandatory fields
* phone number or e-mail address - one is required
See our Privacy Policy
strefa inwestora
GoldenLine LinkedIn YouTube Facebook Google+ SlideShare Isuu

This site uses cookies

By continuing to browse the site, you are agreeing to our use of cookies. Find out more.
close

Dziękujemy za Twoje zaufanie

Zamknij