Robotics relief is expected to be available to payers of both personal income tax and corporate income tax. However, as of now the final form of the relief is not yet known, nor the conditions for claiming it, because draft regulations have not been released yet. We remain optimistic, however, as the ministry claims that the relief is primarily aimed at supporting Polish firms on the path to innovation and increasing their competitiveness at the international level.
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Robotics relief was originally supposed to be introduced in Poland from 1 January 2021. But so far the wording of the provisions and the effective date are not yet known. According to statements by the Ministry of Finance, the relief was to be introduced in mid-2021 at the latest.
It is expected that robotics relief will be in force until the end of 2025.
Robotics relief, like R&D relief, will be taken on the cost side. Thus the taxpayer will be able to deduct robotics expenses during the course of the tax year, but upon filing the annual tax return could take an additional deduction.