R&D Incentives Under New Rules From 2017

R&D relief was included in Poland's income tax law from 1 January 2016. A year later, under the "Small Innovation Act," major changes were introduced to make the incentives more attractive.

R&D relief in 2016

The mechanism for the R&D write-off was that a taxpayer conducting research and development activity had a right to take an additional deduction from the tax base for PIT or CIT for R&D costs.

The relief covered expenditures on the following activity:

1. Research and development activity—i.e. creative activity including scientific research or development work undertaken systematically with the aim of increasing knowledge resources and their exploitation for creation of new applications