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 gazettes amended mandatory disclosure rules, raises third-party tax payment threshold
Poland has gazetted the Act of 29 May 2026 amending the Tax Ordinance and Certain Other Acts, modernising tax reporting procedures, specifically concerning tax schemes and the exchange of fiscal information within the European Union. One of the
Read MorePoland to implement EU flat-rate customs fee on online purchases from outside bloc
Poland's Ministry of Finance has announced changes to e-commerce rules effective 1 July 2026, including the removal of the customs duty exemption for online purchases from outside the EU valued at up to EUR 150. The EU scrapped its old EUR 150
Read MorePoland gazettes notice identifying 44 jurisdictions with QIIR, 49 with QDMTT under GloBE rules
Poland has issued a notice identifying jurisdictions, other than Poland, that have introduced a qualified income inclusion rule (QIIR) or a qualified domestic minimum top-up tax (QDMTT), or that satisfy the QDMTT safe harbour conditions. The notice,
Read MorePoland to tax fuel companies’ windfall profits, recover government spending
Poland's government has introduced emergency legislation targeting fuel companies that have reaped unusually large profits from Middle East-driven energy turmoil, according to a release on 16 June 2026. The temporary windfall tax, set to take
Read MorePoland extends lower VAT on fuels through June 2026, withdraws excise cuts
Polandβs government announced on 15 June 2026 that it has prolonged the reduced VAT rate on petrol, diesel, and pure biocomponents until 30 June 2026, maintaining relief measures introduced under its CPN programme aimed at stabilising fuel prices
Read MorePoland: Council of Ministers approves VAT overhaul to ease burden on business owners
Poland's Council of Ministers has approved amendments to the Act on the Goods and Services Tax and taxpayer identification laws on 2 June 2026, reshaping how entrepreneurs handle tax compliance from 1 October 2026. The reforms eliminate
Read More