• Expansion Tax Credit

Why Expansion Tax Credit?

Expansion tax credit was introduced into the legal system on January 1, 2022.

It is available to taxpayers who produce their own goods / products.

It gives the possibility of deducting 100% of the costs incurred to expand the sales markets from the tax base.

ELIGIBILITY CONDITIONS

  • The condition for the deduction is an increase in revenues from the sale of products within 2 years of incurring the tax cost paid sale of products to an entity that is not a related entity.
  • The maximum level of deduction is 1 million PLN in a given tax year.

legal basis

  • Art. 26gb of the Act of 26 July 1991 on personal income tax and art. 18eb of the Act of February 15, 1992 on corporate income tax.

real tax savings

Eligible costs

  • Participation in the fair (organization of the exhibition space, purchase of air tickets, accommodation, meals)
  • Promotion and information activities (preparation of: website, press publications, brochures, catalogs and leaflets regarding products; purchase of advertising space)
  • Adaptation of packaging to the requirements of contractors
  • Preparation of documentation for the sale of products (certification of goods, registration of trademarks)
  • Preparation of documentation for the tender and for submitting offers to other entities