Accueil Governmental Tax Incentives

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.…

  • Lucille Chabanel

    Lucille has more than 14 years’ experience in tax law. She is a member of the corporate tax department since…

  • Lionel Draghi

    Lionel Draghi, Partner and Engineer, is a member of R&D department. Lionel has more than 15 years’ experience as Software…

  • Rémi Barnéoud

    Rémi has over 20 years of experience in development, project management and strategic advice in the areas of software, electronics,…

  • Pierre Hardoin

    Software and industrial engineer, working on R&D incentives such as tax credit for software or industrial R&D clients.