Poland: Innovation incentives under corporate income tax

Poland: Innovation incentives, corporate income tax

Legislation to support innovation in Poland—by amending the corporate income tax and providing new tax relief for research and development (R&D) as well as other measures—was passed by the Senate on 1 October 2015, thus clearing the way for the bill to be sent for action by the president. Assuming the bill is signed by the president, the legislation would be effective 1 January 2016.

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The bill would repeal the current tax relief that is available for acquisition of new technology, but subject to transition rules and to grandfather rules for intangible assets acquired in years up to 2009.

The pending legislation would provide for: 

  • New tax relief for R&D activity, with deductions equal to: (1) 30% of salaries paid to employees involved in the R&D activity; and (2) 10% for large companies (20% for other companies) of other costs connected with the R&D activity 
  • Provide a two-year tax exemption for income realized from the sale of shares


Read an October 2015 report [PDF 307 KB] prepared by the KPMG member firm in Poland: Tax Alert

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