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Investment incentives
IP Box
Poland has already established itself as a popular destination for R&D centres of many global leaders in key high-tech industries. This is inter alia due to the availability of a young, skilled and well-educated workforce, low tax rates, recognized technological universities, cost competitiveness and R&D incentives. Poland offers various tax instruments for R&D sector such as: research and development (R&D) relief, relief for innovative employees, prototype relief, robotization relief, IP Box.
R&D tax incentive in CIT entitles taxpayers to make additional deduction of expenditure related to R&D activities from the tax base (up to 150%). Poland’s Innovation Box complements the existing tax preference system for innovative activities and introduces a preferential 5% tax rate of qualified income from qualifying intellectual property rights (instead of 19% tax rate); Polish intellectual property rights catalogue is one of the broadest worldwide and the reduced 5% tax rate is one of the lowest of all developed countries. The above forms of aid combined with the governmental programme of grant aid for R&D projects make the Polish RDI environment unique and extremely beneficial for investors.
More information about available tax incentives can be found in the Investors’ Tax Guide »
R&D tax incentive in CIT entitles taxpayers to make additional deduction of expenditure related to R&D activities from the tax base (up to 150%). Poland’s Innovation Box complements the existing tax preference system for innovative activities and introduces a preferential 5% tax rate of qualified income from qualifying intellectual property rights (instead of 19% tax rate); Polish intellectual property rights catalogue is one of the broadest worldwide and the reduced 5% tax rate is one of the lowest of all developed countries. The above forms of aid combined with the governmental programme of grant aid for R&D projects make the Polish RDI environment unique and extremely beneficial for investors.
More information about available tax incentives can be found in the Investors’ Tax Guide »
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