Robotics relief

Check whether you can deduct additional business costs

The robotization relief is the latest idea of the Ministry of Development and the Ministry of Finance, which is to support the development of an innovative economy. It is modeled on the research and development (R&D) relief that has been in force since 2016.

The main assumption of the robotization relief is to allow entrepreneurs to deduct up to 50 percent of eligible costs incurred for robotization, regardless of the size and type of industry. The relief is in force from 1 January 2022 and allows technological modernization for Polish entrepreneurs in the years 2022-2026. The relief is to encourage as many people as possible to invest in robotization.

For whom?

Taxpayers who decide to take advantage of the robotization relief will be able to deduct eligible costs related to:

purchase or leasing of new robots and cobots;
purchase of software;
purchase of equipment, including controllers, motion sensors and end effectors;
purchase of occupational health and safety equipment;
training for employees who will operate the new equipment.

Why is it worth it?

Both PIT and CIT taxpayers can benefit from the robotization relief. Its big advantage is that there is no need to prepare complicated documentation or keep additional records. However, it is important to remember to prove that the conditions required to use the relief have been met in the event of a potential tax audit.

Are you interested in current changes in the regulations? We encourage you to check the news!

Contact

Monika Rybczak

Business Development Executive

m.rybczak@krgroup.pl

(+48) 538 556 087

FAQ

When is robotics relief expected to enter into force?

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.

How long will the robotics relief be available?

It is expected that robotics relief will be in force until the end of 2025.

What are the similarities between R&D relief and robotics relief?

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.