Assistance in implementation of the R&D tax relief

CITpoint Magazine

A tax-related publication giving practical insight into corporate income tax in Poland.

R&D tax relief for research and development activities is granted as an additional deduction from taxable income. In principle, the deduction will be equal to: 30% of salaries of employees involved in research and development activities and 10% (for large companies) or 20% (for other companies) of other costs connected with research and development activities (including depreciation write-offs).

The possibility of benefiting from the R&D tax relief is governed by a number of formal and substantive conditions. There are also some doubts regarding the interpretation of the provisions introducing the R&D tax relief. We offer our clients, in particular, the following services:

help with identifying types of activities which may be treated as the R&D under Polish tax law;
assistance regarding costs allocation methods and treatment of subsidies in light of the R&D tax relief;
preparing the applications for binding rulings regarding the R&D tax relief.