Poland publishes draft amendment to R&D tax relief

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The Ministry of Science and Higher Education has published an amended draft bill regarding the R&D tax relief. The bill proposes an increase of current income tax deduction from 50% and 30% to 100% depends on the category of eligible costs and the size of the taxpayer. This means that all taxpayers who benefited from the R & D tax exemption are able to save in the income tax PLN 19 to each PLN 100 of qualified costs from 2018 onwards. R&D Tax Relief will come into force on 1 January 2018.

Under the draft bill, taxpayers having the status of R&D Center will get special treatment. As stated by the proposed rule R&D Center will have the capacity to deduct up to 150% of qualified expenses occurred on R&D. It also includes deterioration of structures and developments, and also obtained expertise, opinions, counseling administrations and their equivalents from companies other than research units.

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