Poland R&D Tax Credit 2026

Program Overview

Poland's R&D tax credit allows an additional deduction of up to 200% of eligible R&D costs, effectively tripling the tax benefit. For example, PLN 100,000 in R&D costs creates PLN 200,000 in additional deductions, lowering taxable income and resulting in lower corporate or personal income tax bills.

Deduction Rates by Company Size

The deduction value varies depending on company size and cost type. Small and medium enterprises typically qualify for higher deduction rates than large companies. Certain qualifying costs (like salaries for R&D personnel) may receive enhanced deduction rates. The maximum additional deduction reaches 200% for specific categories.

Eligible R&D Costs

The Polish R&D tax credit applies to various costs directly related to research and development: Employee salaries and related social security charges, materials and supplies consumed in R&D, expert opinions and consultancy services related to R&D projects, equipment usage costs and lease payments, and depreciation of fixed and intangible assets used in R&D operations.

2026 Reform and Updates

Following February 2025 public consultations, legislative changes to R&D incentives are expected in early 2026. The reforms aim to help preserve attractiveness of Poland's R&D incentives in a changing tax environment. Retroactive application beneficial to taxpayers is being considered for 2025, potentially improving benefits for companies already conducting R&D.

Claiming Process

File R&D tax credit claims with annual corporate or personal income tax returns. Maintain detailed documentation: Technical descriptions of R&D projects, cost breakdowns by category and project, time sheets for personnel, and evidence demonstrating R&D nature of activities. The relief is available for both CIT (corporate) and PIT (personal) taxpayers conducting qualifying R&D.