How to apply the relief?

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.

The R&D relief is settled in the annual CIT-8 tax return for the year in which the eligible costs of R&D are incurred. The fact of incurring a tax loss for a given year or a situation when the amount of the taxpayer's income is lower than the amount of deductions he is entitled to, does not deprive him of the right to actually use this relief. It may be settled in the following 6 tax years, and increasing this period from 3 to 6 years is another positive change for the taxpayer, valid until 2017.

 taxpayers who in the year of commencement of operations suffered a loss or achieved income lower than the amount of the deduction for that year due to the R&D relief, are entitled to a refund of the amount equal to the product of the non-deducted amount of eligible costs (determined according to the applicable limits) and the applicable tax rates. The above rule also applies to the tax year immediately following the year in which the taxpayer started his business activity.

At the same time, the activity of entities resulting from transformation (including transformation of the activity of a natural person and a partnership), merger, division, resulting from in-kind contributions of enterprises, organized parts of an enterprise or assets with a value of at least the equivalent of 100 thousand EUR or contribution in kind of assets obtained as a result of liquidation of other taxpayers.

We provide Relief related to research and development works, IP BOX and other services throughout Poland in regional offices in Warsaw, Łódź and Poznań, Opole, Wrocław, Katowice, Lublin, Gdańsk and Zielona Góra.