• R&D Tax Credit

Why R&D Tax Credit?

R&D tax credit was introduced into the legal system on January 1, 2016, replacing the tax credit for the acquisition of new technologies.

It is available to taxpayers who carry out development activities, at least on an enterprise scale, related to a technological challenge.

Gives the possibility to deduct 200% of employee costs and 100% of other costs incurred for research and development activities from the tax base.

tax credit for innovative employees

  • The tax credit for innovative employees is an alternative form of settlement of the R&D tax credit.
  • It’s dedicated to employers who didn’t deduct the R&D tax credit from their income in their annual tax return, because:
    – incurred a loss in a given tax year, or
    – the amount of the deduction is higher than the amount of income they earned.

legal basis

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

real tax savings

2018-2021 – all costs

from 2022 – salaries with contributions

from 2022 – other costs

Eligible costs

  • Staff costs (200%)
    Remuneration with contributions
  • Operating costs (100%)
    Purchase of materials and raw materials
  • Depreciation (100%)
    Depreciation of fixed assets and intangible assets
  • Rent of research equipment (100%)
    Paid use of scientific and research equipment
  • Cooperation with research units (100%)
    POLON (nauka.gov.pl)
    Expert opinions, consulting services, opinions purchased from scientific units
  • Patents (100%)
    Costs of obtaining a patent or utility model