From 2022, Polish enterprises will be able to benefit from tax reliefs in the field of modernization, innovation and expansion. The planned changes are to contribute to increasing the competitiveness of Polish enterprises in the international arena and shorten the implementation time of innovative projects.

Below you may find a summary of the changes planned from January and their most important premises.

Extended R&D Relief

The act introduces the possibility for taxpayers with the R&D status to deduct eligible costs up to 200% of the incurred costs under the R&D tax relief.

On the other hand, taxpayers who do not have the CBR status will still be able to deduct 100% of eligible costs from the tax base. At the same time, the proposed solution introduces the possibility of deducting 200% of salary costs by them.

Linking IP BOX with R&D relief

From 2022, an entrepreneur who commercializes the results of research and development works and obtains qualified income from them (within the meaning of the IP Box provisions) and incurs costs eligible for the R&D relief, will be able to apply both reliefs at the same time. The use of both reliefs is to be limited to the costs incurred for R&D works directly related to the right from which the taxpayer obtained income taxable at the rate of 5%.

Relief for innovative employees

For taxpayers who, due to loss or low income, are not able to fully use the R&D tax relief, a solution has been proposed in the form of the possibility for the PIT taxpayer to deduct the debts of natural persons employed with the taxpayer based on an employment contract or civil-law contracts, for eligible costs of research and development activities.

The necessary condition will be to allocate a minimum of 50% of a given person's working time to research and development activities. The deduction will not be available to taxpayers exercising the right to a cash refund regulated in the R&D relief.

Relief for robotization

The relief provides for the possibility of deducting 50% of the cost of obtaining revenues for robotization. The costs of robotization are the costs of purchasing new robots, machines and peripheral devices, together with the cost of purchasing software and training for employees.

Relief for prototype

The relief for prototype applies to trial production and the introduction of a new product to the market. It supports the costs incurred at the stage of testing a new product before mass production and sale. The relief is for companies that develop new products, not yet offered on the market, distinguished by technical efficiency, usability and functionality. The relief will, however, be applicable not only to the most advanced innovations. It is enough for the product to be a novelty on the company's scale and for the entrepreneur to expand its offer and gain new sales markets.

Relief for expansion

The relief provides for the possibility of deducting up to PLN 1 million of costs incurred for expansion-related expenses. Eligible costs are costs incurred for: participation in fairs, organization of the exhibition space, promotional and information activities.