{"id":13060,"date":"2019-04-26T11:44:14","date_gmt":"2019-04-26T09:44:14","guid":{"rendered":"https:\/\/www.paih.gov.pl\/?p=13060"},"modified":"2025-10-16T14:53:53","modified_gmt":"2025-10-16T12:53:53","slug":"ip-box","status":"publish","type":"page","link":"https:\/\/www.paih.gov.pl\/en\/why-poland\/investment-incentives\/ip-box\/","title":{"rendered":"IP Box"},"content":{"rendered":"\n<div align=\"justify\">Poland has already established itself as a popular destination for R&amp;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&amp;D incentives. Poland offers various tax instruments for R&amp;D sector such as: research and development (R&amp;D) relief, relief for innovative employees, prototype relief, robotization relief, IP Box.<br><br>R&amp;D tax incentive in CIT entitles taxpayers to make additional deduction of expenditure related to R&amp;D activities from the tax base (up to 150%). Poland&#8217;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&amp;D projects make the Polish RDI environment unique and extremely beneficial for investors.<br><br>More information about available tax incentives can be found in the <b><a href=\"https:\/\/www.podatki.gov.pl\/en\/news\/investors-tax-guide\/\" target=\"_blank\" rel=\"noopener\">Investors&#8217; Tax Guide &#187;<\/a><\/b><br><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Poland has already established itself as a popular destination for R&amp;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&amp;D incentives. Poland offers various tax instruments for R&amp;D sector such [&hellip;]<\/p>\n","protected":false},"author":65,"featured_media":0,"parent":10222,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"inline_featured_image":false,"_themeisle_gutenberg_block_has_review":false,"footnotes":"","_links_to":"","_links_to_target":""},"acf":{"template_hide_top_photo":false,"template_btn_contact_disable":false,"template_btn_contact_link":"","template_btn_contact_text":"","_hide_from_search_wp":false,"_hide_from_search_engines":false},"_links":{"self":[{"href":"https:\/\/www.paih.gov.pl\/en\/wp-json\/wp\/v2\/pages\/13060"}],"collection":[{"href":"https:\/\/www.paih.gov.pl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.paih.gov.pl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.paih.gov.pl\/en\/wp-json\/wp\/v2\/users\/65"}],"replies":[{"embeddable":true,"href":"https:\/\/www.paih.gov.pl\/en\/wp-json\/wp\/v2\/comments?post=13060"}],"version-history":[{"count":1,"href":"https:\/\/www.paih.gov.pl\/en\/wp-json\/wp\/v2\/pages\/13060\/revisions"}],"predecessor-version":[{"id":200519,"href":"https:\/\/www.paih.gov.pl\/en\/wp-json\/wp\/v2\/pages\/13060\/revisions\/200519"}],"up":[{"embeddable":true,"href":"https:\/\/www.paih.gov.pl\/en\/wp-json\/wp\/v2\/pages\/10222"}],"wp:attachment":[{"href":"https:\/\/www.paih.gov.pl\/en\/wp-json\/wp\/v2\/media?parent=13060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}