CIT reliefs. Part 1
In order to promote innovative initiatives and support pro-development activities, a number of CIT reliefs have been in effect since 1 January 2022.
Our latest series of posts titled “CIT tax reliefs – that’s worth knowing” takes a closer look at the underlying principles governing the application of selected tax reliefs.
R&D TAX RELIEF
Who can apply?
Entities that carry out R&D activities, i.e.
- scientific research and
- development activities aimed at, among other things, designing and creating modified, improved, or new products, processes, or services.
How much can you gain?
By applying the R&D tax relief, certain R&D-related costs can be deducted from the tax base.
Moreover, starting from 1 January 2022 the R&D tax relief has been expanded with the addition of the so-called innovative employees tax relief. This relief allows for the deduction of R&D-related costs from the advance CIT payments of employees engaged in R&D activities. Thus, the relief has also been made available to entities reporting a tax loss.
PROTOTYPE RELIEF
Who can apply?
Entities that incur costs connected with the trial production or marketing of a new product created as part of R&D activities.
How much can you gain?
By applying the Prototype relief, taxpayers can deduct 30% of certain costs related to trial production or the launch of a new product from their tax base. The deduction cannot exceed 10% of the income generated in a given tax year.
Should you have any additional questions regarding the aforementioned CIT reliefs, please contact the TIAS Tax Department at: office@tias.pl.
O autorze
Zobacz również
Repeal of the obligation to publish information on implemented tax strategies
Since 2021, taxpayers with annual revenues exceeding EUR 50 million, as well as tax capital groups, have been required to publish information about their adopted tax strategies for a given tax year on their websites.
Labor Code: new amendments strengthening the principle of equal pay for men and women
On June 4, 2025, a law was passed amending the Polish Labor Code. These amendments are intended to partially implement into Polish law Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023, which aims to strengthen the principle of equal pay for men and women performing the same work or work of equal value – through pay transparency and enforcement mechanisms.
Adam Smuga at a meeting with entrepreneurs in Riga
Can Poland become an important expansion destination for Latvian investors? We discussed this topic during the "Gateway to Poland" seminar, organized on 4th of November in Riga by the Polish-Latvian Chamber of Commerce and Industry together with the Polish Embassy in Latvia.