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.
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:
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:
The relief is time limited, i.e. it will be applicable for 5 years only, starting from tax year that begins in 2022
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?
Thank You
Your message has been sent.
Contact us
Latest news