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Poland

For SMEs and Large Enterprises, Poland offers an equal deduction of 100% of all eligible costs for research and development projects. In the case of R&D centres, the deduction increases from 100% to 150%. The regime allows for companies to claim retrospectively up to 5 years.

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poland P ola n d Gen e rosit y Ease of Application Are other R&D Incentives available? Is foreign-owned R&D eligible?R&D must occur in the country?Is pre-approval required? Are previous financial years claimable? 19%
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Polish SME and Large Enterprises

Polish R&D centres

100% Tax Deduction 100-150% Tax Deduction
Benefit Overview

All companies can claim 100% of eligible R&D expenditure as a reduction of their tax base within the year the expenditure is incurred. Startups can benefit from “cash back”. If the company is loss making in the year it started operating, the incentive can be offered in cash. Companies that have special R&D centre status can claim from 100% (cost of getting legal protection for technical knowledge) and 150% for all additional qualifying costs, as a reduction of their tax base within the year the expenditure is incurred.
Eligible Claim Period

Companies can claim retrospectively up to 5 years. In practice the majority of claims are made by the end of the standard fiscal year following the claim period. It’s not possible to claim future costs in advance.
Historical Background

The Research and Development Tax Incentives issued by the Polish government were introduced in 2016 and the generosity of the regime has increased year on year. The first version of law came into legal use on 2 November of 2015, with the second version on 4 November 2016. The third and current version of law came into legal use on 9 November 2017.
Application Process

Companies apply the tax deduction in the tax declaration by filling out an annex (CIT-BR) to the tax relief – deadline end of fiscal year. If the claim is made retrospectively, companies have to ask the tax authority for tax overpayment and prepared corrections of CIT declarations for past years – maximum 5 years back. The claim processing time in Poland is instantaneous if made at the end of fiscal year. If the claim is made retrospectively the processing time can take up 2 months, or 3 if the case is particularly complicated.
Regulating Body Policies

Fiscal controls are carried out by tax authorities. The Act is managed by the Ministry of Finance.
Eligible Costs Eligible costs related to R&D activities can be used to claim the 100% tax deduction:

  • Salaries (wages, allowances, bonuses, overtime, leave, superannuation, payroll tax and workers comp insurance)
  • Civil law agreements (contract of mandate, contract work)
  • Materials & Supplies (all materials and supplies used for R&D including low cost laboratory equipment)
  • Co-operation with Scientific Units (costs of analysis, research, development and comparable services)
  • Renting of research equipment
  • Acquiring legal protection for technical knowledge (all costs made to acquire patent and other similar legal protection in Poland and the EU)
  • Amortization (intangible assets) and depreciation (fixed assets) used in R&D, excluding houses, buildings and cars.
 Eligible costs related to R&D activities can be used to claim the 150% tax deduction:

  • Salaries (wages, allowances, bonuses, overtime, leave, superannuation, payroll tax and workers comp insurance) • Civil law agreements (contract of mandate, contract work)
  • Materials & Supplies (all materials and supplies used for R&D including low cost laboratory equipment)
  • Cooperation with any company for R&D (costs of analysis, research, development and comparable services bought from any company)
  • Renting of research equipment
  • Amortization (intangible assets) and depreciation (fixed assets) used in R&D, including houses and buildings.

Note: The cost of acquiring legal protection for technical knowledge can be claimed at 100% in regards to the tax deduction. This includes all costs made to acquire patents and other similar legal protection in Poland and EU.
Issues to Consider The Polish R&D regime is easy to apply and claim for, however the claiming company needs to make sure that the documentation is professionally prepared in case of fiscal control. The Treasury Chamber can retrospectively review claims submitted up to 5 years back. It is responsibility of a claiming company to provide evidence or supporting detail that all legal requirements have been met. Company is obliged to separate the R&D eligible costs into individual analytical accounts.

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