New R&D Tax Incentive in Poland since January, 2016

Since January 1st, 2016, companies operating in Poland have been able to deduct the amount of certain R&D-related expenditures from their taxable base. More specifically, they can deduct:

  • 130% of salary cost and insurance costs of employees engaged in R&D activities;
  • 110% (for large companies) or 120% (for SME) of other R&D-related expenditures, which are composed of:
    • The costs of equipment and supplies directly related to R&D activities,
    • The costs of expert opinion, advisory and equivalent services,
    • The costs of purchasing the results of R&D activities from a scientific institution,
    • The cost of the use of infrastructures is also covered as long as it is used exclusively for R&D purposes and providing such use does not result from an agreement with an entity related to the tax payer,
    • Some expenses of depreciation of material and intangible assets used for R&D activities.

Furthermore, costs related to basic research are eligible only if they incur under a contract or agreement with a research institution.

The benefit of the tax incentive is independent of the type of R&D activities carried out and regardless of whether these activities are successful.

Thomas Perrin

Thomas Perrin, Partner, specializes in international tax. He has been involved in many transactions for international French and foreign groups. In 2004, he created the R&D department as well as […]

Lucille Chabanel

Lucille has more than 14 years’ experience in tax law. She is a member of the corporate tax department since 2002 and joined the R&D group in 2004. She has […]

Daniel Briquet

Daniel Briquet, Partner and Engineer, is a member of Taj’s R&D Group. He regularly advises worldwide companies on their R&D strategy. Daniel is the former CEO of Thales Group and […]

Lionel Draghi

Lionel Draghi, Partner and Engineer, is a member of R&D department. Lionel has more than 15 years’ experience as Software Developer and Product Architect in the Industry sector. He has […]

Laurent Gouzènes

With more than 30 years’ professional experience in innovation and research, Laurent was technical and scientific director of several companies, including 18 years as Plan and Study Programs director within […]

Rémi Barnéoud

Rémi has over 20 years of experience in development, project management and strategic advice in the areas of software, electronics, mechanics, and control and monitoring systems. Remi has developed an […]