• Prototype Tax Credit

    Trial Production tax credit

Why Prototype Tax Credit?

Prototype 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 have developed a new product at least on an enterprise scale and want to market it.

It gives the possibility of deducting an additional 30% of the costs of technological start up of production from the tax base.

It includes the stage of testing a new product before starting mass production and sale.

ELIGIBILITY CONDITIONS

  • It can account for no more than 10% of revenue.
  • The new product is the result of R&D work.

legal basis

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

real tax savings

5.7%

Eligible costs

  • Manufacturing costs or the purchase of brand new fixed assets necessary to launch trial production of a new product
  • Costs of adjusting the fixed asset to start trial production of a new product
  • Costs of materials and raw materials purchased solely for the trial production of a new product
  • Research, expertise, certifications
  • Product life cycle study
  • Environmental Technology Verification System (ETV)