In 2026, businesses can take advantage of several powerful tax reliefs: R&D, IP Box, robotisation, expansion and prototype. Find out which of them apply to your business.
Polish tax law offers entrepreneurs a range of instruments that allow them to legally reduce their tax liabilities. Business tax reliefs in 2026 are not an exclusive privilege of large corporations — small and medium-sized enterprises also benefit from them, often without being aware of the full possibilities available. In this article we discuss five key reliefs: R&D, IP Box, robotisation, expansion and prototype. You will learn who can use them, what conditions must be met, and how to avoid errors when filing.
The research and development relief (R&D) allows eligible costs incurred on research and development activities to be deducted from the tax base, over and above their standard recognition as tax-deductible costs. In practice, this means a double — or even higher — deduction of the same expenditure. Qualified costs include, among others: • remuneration of employees engaged in R&D work (including social security contributions), • acquisition of materials and raw materials used directly in R&D activities, • expert opinions and services provided by scientific institutions, • depreciation of research equipment. The deduction rate is 100% of qualified costs, and for companies holding the status of a research and development centre — up to 200%. Importantly, the R&D relief is available to both CIT and PIT taxpayers. Maintaining reliable records of R&D projects is essential, as it significantly facilitates verification by the urząd skarbowy.
The IP Box relief (Innovation Box) enables income from qualified intellectual property rights to be taxed at a rate of 5% instead of the standard 19% CIT or 19%/32% PIT. It is one of the most attractive reliefs available to technology and creative companies. Entrepreneurs who meet the following conditions can benefit from IP Box: 1. They have created, developed or improved qualified IP (e.g. a patent, a protective right for a utility model, or a copyright to a computer program). 2. They have independently conducted research and development activity related to that IP. 3. They maintain separate records enabling the determination of income from individual rights. The IP Box relief and the R&D relief may be applied simultaneously, which produces a particularly favourable fiscal effect. It is worth remembering, however, that the correct calculation of the Nexus ratio — which determines the amount of preferential income — requires careful documentation.
The robotisation relief is aimed at entrepreneurs investing in the automation and robotisation of production processes. It allows an additional 50% of qualified costs incurred for the acquisition of industrial robots and accompanying infrastructure to be deducted. Qualified costs under the robotisation relief include, among others: • purchase of brand-new industrial robots, • acquisition of peripheral machines and devices for robots, • intangible assets necessary for the correct commissioning of robots (e.g. software), • training of employees operating the new equipment. A robot must meet criteria specified by law — it must be programmable, multi-purpose, and capable of interacting with its environment. The relief applies for a defined period and is subject to verification, which is why the correct classification of expenditure from the very beginning of an investment is of key importance for the company's tax security.
The expansion relief (growth relief) allows taxpayers to deduct twice the costs incurred in order to increase revenues from the sale of products — once as a tax-deductible cost and a second time as a deduction from income. The maximum deduction amount is PLN 1,000,000 per year. Qualified costs include expenditure on: • participation in trade fairs (fees, transport, accommodation), • promotional and advertising activities related to entering new markets, • preparation of documentation enabling sales in new markets, • advisory services concerning expansion. A condition for using the relief is demonstrating an increase in revenues from the sale of products in the tax year or in the two consecutive years following the year in which the costs were incurred. The expansion relief is particularly attractive for companies planning to enter foreign markets or new domestic segments.
The prototype relief complements the R&D relief by covering the phase between research and full-scale production. It enables a deduction of 30% of the costs of trial production of a new product and the costs of bringing it to market, provided that the total deduction does not exceed 10% of the income earned in a given tax year. Qualified costs include, among others: • acquisition or manufacture of fixed assets necessary for trial production, • acquisition of materials and raw materials for the purposes of trial production, • costs of tests and certifications required to bring the product to market, • fees for type approvals and other required official permits. The prototype relief applies exclusively to new products — improvements to existing goods may not qualify for the deduction, which is why precisely defining the scope of the project is crucial as early as the investment planning stage.
Using tax reliefs requires meeting not only substantive conditions but also formal ones — above all, maintaining appropriate records. In 2026, in the context of mandatory JPK_CIT, the accuracy and detail of qualified cost records becomes even more important. Key principles for safe relief accounting: 1. Document every project and every qualified cost from the moment it is incurred. 2. Use separate analytical records for each relief — do not combine R&D costs with prototype costs in a single collective account. 3. Verify whether a given relief is available for the chosen form of taxation and type of business activity conducted. 4. Bear in mind the deduction limits — an excess in a given year can often be carried forward to subsequent years. 5. Obtain an individual tax ruling if there is any doubt about the eligibility of costs. Errors in accounting for tax reliefs may result in the obligation to repay the deducted amount together with interest, which is why it is advisable to act in advance and under the guidance of an experienced adviser.
Business tax reliefs in 2026 — R&D, IP Box, robotisation, expansion and prototype — are real tools for reducing the tax burden, available to companies of various sizes and from many industries. The key to using them effectively is proper documentation and correct classification of costs. The team at Danexis sp. z o.o. helps entrepreneurs from Wrocław and across Poland to identify available reliefs and account for them safely. Contact us at +48 780 760 666 or write to kontakt@danexis.pl — we will be happy to assess which reliefs you can apply in your business.