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.