The parliament accepted a bill proposed by the former president amending the Corporate Income Tax Law to establish new research and development (R&D) tax incentives and promote modern technologies, on 25 September 2015. According to the bill, R&D expenses will be deductible from the gross profit (currently, R&D expenses are deductible from the taxable base) and the tax relief will amount to 150% of the incurred R&D expenses for small and medium-sized companies, whereas the tax relief amount for large companies will be 120%. All at once, tax incentive permits taxpayers a deduction from the taxable base of 50% of the expenses incurred for the acquirement of new technologies. This amendment will be effective from 1 January 2016.
Related Posts
Poland launches national e-invoice system (KSeF 2.0)
Poland’s Ministry of Finance announced that it has launched the national e-invoice system (KSeF 2.0) on 1 February 2026. Since launch, more than 50,000 invoices have already been submitted to the system. Poland’s Minister of Finance and
Read More
Poland proposes new digital services tax legislation
Poland’s Ministry of Digital Affairs announced on 27 January 2026 that it has submitted draft legislation to introduce a Digital Services Tax (DST). First discussed in August 2025, the draft proposes a DST of up to 3% on a broad range of
Read More
Poland sets 2026 thresholds for small-taxpayer regimes
Poland has announced the thresholds for several small-taxpayer regimes, including the reduced corporate tax rate, the simplified VAT scheme, the simplified flat-rate tax, and the investment incentive deduction for 2026. The new thresholds
Read More
Poland reduces interest rates on tax arrears
Poland’s Ministry of Finance and Economy has announced reduced interest rates on overdue tax payments, effective immediately, according to the Tax Ordinance Act. Under the new regulation, three different interest rates will apply depending on
Read More
Poland confirms phased rollout of mandatory KSeF e-invoicing from February 2026
Poland is preparing to roll out its National e-Invoicing System (KSeF), a digital platform for issuing, sending, receiving, and storing structured invoices. The Ministry of Finance and the National Revenue Administration (KAS) outlined the
Read More
Poland: MoF updates 2024 transfer pricing guide on foreign currency conversion
Poland’s Ministry of Finance (MoF) published updated FAQs in the sixth edition of the TPR Guide – Questions and Answers on 31 October 2025, providing clarification on 2024 transfer pricing reporting obligations. The updates address revised
Read More