R&D relief — deduction of qualified costs up to 200% from PIT/CIT. Conditions and records.
R&D relief is one of the strongest optimisation tools in Poland. Deducts R&D costs at 100-200% of value.
Qualified costs: R&D staff wages (with overheads), materials, external expertise, scientific equipment, depreciation. Limit 100%, for R&D Centres — 200%.
Separate R&D cost records. R&D staff: time records split R&D / other. No records — no relief and sanction risk.
R&D may combine with IP Box (R&D first, then IP Box). Combinable with 50% authorial cost. EU grants reduce qualified cost.
R&D relief can cut tax by tens of thousands yearly. Danexis runs an R&D audit and handles settlement.