• 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

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)