• Robotization Tax Credit

Why Robotization Tax Credit?

Robotization tax credit was introduced into the legal system on January 1, 2022 as a supplement to the R&D tax credit.

It is available to taxpayers who in the years 2022-2026 will incur costs related to the robotization of the enterprise.

Gives the possibility of deducting 50% of the costs related to the purchase (leasing) of industrial robots and equipment functionally related to them from the tax base.

An industrial robot is a machine

  • multitasking
  • automatically controlled and programmable
  • stationary or mobile, with at least 3 degrees of freedom

legal basis

  • Art. 52jb. Act of 26 July 1991 on personal income tax and art. 38eb of the Act of February 15, 1992 on corporate income tax.

real tax savings

9.5%

Eligible costs

  • Purchase of brand new industrial robots as well as machines and peripheral devices functionally related to them
  • Purchase of machines, devices or systems for remote management, servicing, diagnosing or monitoring industrial robots
  • Purchase of software and other intangible assets
  • Purchase of devices for human machine interaction
  • Training, leasing fees