Robotization tax relief

In terms of usage of alternative solutions replacing human work, Poland is still below the global average, and the number of robots per 10,000 employees is merely 46 (if automotive sector is excluded – it drops to 32). This is significantly less than amongst our neighboring countries (Hungary – 106, the Czech Republic – 147, Slovakia – 169). Robotization tax relief is therefore intended to increase the number of Polish entrepreneurs investing in robotization.

What changes?

The robotization tax relief allows for additional deduction of 50% of eligible robotization costs. In its structure it’s similar to the existing R&D tax relief, however, it provides for other types of eligible costs, namely the purchase (or leasing) of a new:

industrial robots;
machines and additional devices functionally attached to industrial robots (including tracks, rotators, adjusters or cleaning stations);
machines, devices and other equipment functionally attached to industrial robots (for the purpose of ergonomics and work safety for staff; e.g. sensors, controllers, transmitters);
machines, devices or systems for remote management, diagnosis, monitoring or servicing of industrial robots (e.g. sensors and cameras);
devices for human-machine interaction;
training for employees operating the robots;
purchase of software and accessories for the robots.

Industrial robot

The new regulations also include the definition of industrial robot, according to which it is an automatically controlled, programmable, multipurpose, stationary or mobile machine with at least 3 degrees of freedom, handling or locomotive properties for industrial applications, which jointly meets the following additional criteria:

it exchanges data in digital form with control, diagnostic or monitoring devices in order to remotely control, program, monitor or diagnose;
it is connected with other computer systems that improve taxpayer’s production processes, in particular with regard to production management, planning or design of products;
it is monitored by sensors, cameras or other similar devices;
it is integrated with other machines in taxpayer’s production cycle.

The relief is time limited, i.e. it will be applicable for 5 years only, starting from tax year that begins in 2022

What does it mean?

In practice, each expense on robotization and eligible for the purposes of the relief for robotization will affect (reduce) tax result by 150% (compared to current 100%). The relief will cover expenses recognized as tax deductible starting from 2022.

How can we help you?

analysis of the relief potential;
preparation of tax evidence and purchase documentation;
calculation of the relief;
trainings for employees on the relief assumptions;
application for a tax ruling;
ongoing tax advisory;
tax litigation.

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Robotization tax relief

What changes?

Industrial robot

What does it mean?

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