R&D tax credit
Is your business investing in innovative programmes or projects?
Take advantage of the R&D tax credit or investment deduction
The Research and Development tax credit
Taxpayers who incur R&D expenses as part of their business activities can benefit from the tax relief for research and development.
R&D tax relief makes it possible to deduct tax-deductible costs incurred for research and development activities (the so-called eligible costs) from the tax base.
All entrepreneurs conducting R&D activities (regardless of their size) can benefit from a deduction of 100% of eligible costs, and research and development centers up to 150%.
Case study
Item | Value without R&D tax relief [PLN] | Value with R&D tax | Value with tax relief for R&D Centres [PLN] |
R&D costs | 5 000 000,00 | 5 000 000,00 | 5 000 000,00 |
Tax base | 10 000 000,00 | 10 000 000,00 | 10 000 000,00 |
Deduction of eligible R&D costs (100% or 150%) | None | 5 000 000,00 | 7 500 000,00 |
Tax base after deduction of R&D tax relief | 10 000 000,00 | 5 000 000,00 | 2 500 000,00 |
Tax rate | 19% | 19% | 19% |
Tax due | 1 900 000,00 | 950 000,00 | 475 000,00 |
Difference in taxation/benefit: | 950 000,00 | 1 425 000,00 |
Which costs are eligible?
- Remuneration of R&D personnel
- Costs of acquisition of equipment, materials and raw materials directly related to the R&D activity
- Costs of paid use of scientific and research equipment
- Amortisation of intangible assets and fixed assets
- Costs of obtaining IP protection
- Expert opinions, opinions, advisory services and equivalent service
Added value for your company
We guide you through the implementation procedure from A to Z:
- Identification of R&D projects
- Mapping of eligible costs
- Selection of the most advantageous incentive in consideration of your company’s situation
- Recommendations for changes in internal documents and accounting policy
- Securing the right to benefit from R&D relief by obtaining an individual interpretation
- Comprehensive support in the case of possible checks and tax audits related to the deduction (consultations, draft letters, representation before tax authorities)
- And as we are supremely confident in the results, we run a “no cure, no pay” fee system.
Our financial and procurement specialists will assist you all the way
From identifying spending items, right through to the implementation of our recommendations. Our experts will make sure that your company benefits from the best results generated by our procurement optimisation methodology.
