Tax reliefs · R&D relief

Development that lowers your tax

If your company improves products, processes or technologies, the cost of that work can be deducted a second time. We check what qualifies, prepare the documentation and stay with you when the tax office asks questions.

Check whether you qualify
100%
additional deduction of eligible costs (200% for labour costs)
5 years
retrospectively — amending a return can recover tax from past years
352m PLN
of costs we have settled under tax reliefs

What it means for your CIT

Enter your annual development costs — team salaries, materials, depreciation of research equipment.

0.2m PLN10m PLN
Additional deduction from the tax base
2m PLN
Estimated tax saving (CIT 19%)
380,000 PLN

Estimate for a 19% CIT payer with enough income to deduct against. At a loss, the relief is carried forward to following years; companies with an R&D centre are subject to different limits.

What qualifies

Salaries of the research team — including paid leave and sick leave
Materials and raw materials consumed in trials and prototypes
Depreciation of scientific and research equipment
Expert opinions and studies commissioned from research institutions
Trial production and launching a new product on the market

Frequent questions

Do I need a separate R&D department?

No. What matters is the nature of the work, not the organisational structure. The relief is claimed by companies where development is done by design engineers, technologists or programmers as part of their ordinary duties — it just has to be documented properly.

Which years can the relief cover?

The relief can be claimed for the current year and retrospectively, by amending returns already filed — in practice up to five years. We check whether there was work and cost in past years that can still be brought into the deduction.

What if the company is making a loss?

Deductions are not lost — they are carried forward to following tax years. Some taxpayers can also use the relief for innovative employees, which allows an unused amount to be applied sooner.

R&D relief and the Estonian CIT?

A taxpayer under the Estonian CIT cannot use the R&D relief. Before changing your form of taxation it is worth calculating both scenarios — we do that on your financial data.

How much does it cost?

We work on a success-fee basis: the fee depends on the outcome of the settlement. We match the model to the scale of the project and agree it before work starts.

Not sure whether your work counts as R&D? That is the question we hear most often.

The eligibility analysis is free. All it takes is a conversation about what you do and how it differs from last year.

Book a free analysis