R&D Tax Credit

The research and development (R&D) tax credit is a tax preference that aims to promote innovation and technological development in companies.

Introduced in 2016, it allows businesses to deduct expenses incurred on research and development activities from their taxable income.

What does the R&D tax credit enable?

The R&D tax credit allows companies to significantly reduce their tax burden by deducting eligible research and development costs. From 2022, each company can deduct up to 200% of these costs, which represents significant financial support and motivation to invest in innovation.

Who can benefit from the R&D tax relief?

All companies operating in Poland can benefit from the research and development tax relief, regardless of size or industry. The condition is that research and development work is carried out, which can include both basic research, applied research and development work.

What are the eligible costs that can be deducted?

By taking advantage of the research and development (R&D) tax credit, companies can deduct a range of R&D-related costs from their tax base. The eligible costs that can be deducted include:

Employee costs – these include employee salaries in proportion to the time spent on research and development activities.
Purchase of materials and raw materials – the costs of purchasing materials and raw materials directly related to the R&D activities that are necessary for the implementation of research and development projects.
Expert opinions, advice and similar services – costs related to expert opinions, advice and other similar services, as well as the purchase of research results provided or performed under a contract by a research unit for the purposes of R&D activities.
Paid use of research equipment – costs related to the paid use of research equipment used in research and development.
Depreciation – depreciation of fixed assets and intangible assets used in research and development.
Patent and utility model/industrial design protection costs – these include the costs of obtaining patents and protecting utility models and industrial designs related to research and development activities.
Specialized equipment – costs related to the acquisition and use of specialized equipment that is directly used in research and development activities.
Purchase of a service involving the use of scientific research equipment – costs related to the purchase of a service involving the use of scientific research equipment for the purposes of ongoing R&D activities.

Thanks to the possibility of deducting these costs, companies can significantly reduce their tax burden, which encourages investment in innovative projects and the development of new technologies. Taking advantage of the R&D tax credit is a strategic decision that allows companies to increase their competitiveness and efficiency in the market.

The project implementation process consists of the following steps:

Onboarding meeting

We start with an onboarding meeting where we introduce our team, discuss the project goals and set a schedule.

Analysis of potential and identification of possible tax savings

We conduct a preliminary analysis of the company's potential for R&D tax relief and identify areas where tax savings can be achieved.

Full analysis of R&D activities - mapping of R&D processes and projects

We conduct a detailed analysis of the company's research and development activities, mapping R&D processes and projects to identify eligible activities and costs.

Preparation of a record of eligible costs

We prepare a record of eligible costs that will form the basis for claiming the R&D tax credit, ensuring compliance with applicable regulations.

Preparing corrections to tax returns and applications for overpayment

We prepare corrections to tax returns and applications for overpayment so that the company can take advantage of the tax relief it is entitled to.

Handling all communication with the tax office

We represent your company in all communication with the tax office, providing professional support and minimizing the risk of potential disputes.

Preparation and implementation of systems to simplify the settlement of tax credits in subsequent years

We develop and implement systems and procedures that will make it easier for your company to settle R&D tax credits in the coming years, ensuring long-term tax benefits.

With our comprehensive services, the process of accounting for R&D tax credits becomes simple and efficient, allowing the company to focus on innovative projects and achieving business goals.

R&D Tax Credit

The research and development (R&D) tax credit is a tax preference that aims to promote innovation and technological development in companies.

The project implementation process consists of the following steps:

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