The second act on innovation was signed by the President of Poland – starting from 2018 entrepreneurs will be given the opportunity of an increased deduction of 38 PLN from each 100 PLN spent on R&D works. This results in a reduction of CIT payables.
R&D tax relief – increased benefits
The act provides for a significant increase in the bonus in the form of an additional deduction of eligible costs from the tax base amounting to:
Examples of the benefits that the relief can bring in a five-year period:
Extension and clarification of the catalogue of eligible costs
The act extends and clarifies the catalogue of eligible costs, including:
Additional benefits for R&D Centers
Taxpayers having the status of an R&D Center will receive additional benefits in the form of:
Other, selected amendments introduced by the act
How can we help?
The Grants & Incentives team at KPMG is part of the international KPMG R&D Incentives Network. Our experts have many years of experience in identifying and applying for grants and claiming incentives for R&D worldwide.
We offer a fully comprehensive approach enabling companies to benefit from the new tax relief for R&D:
Our many years of experience in claiming support for R&D projects and cooperation with scientific and technical experts offers our customers an efficient service for claiming tax relief for R&D.
© 2018 KPMG Tax M Michna Sp.K, a Poland limited company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.