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Increased benefit in the R&D tax relief from 2018
Increased benefit in the R&D tax relief
The Ministry of Science and Higher Education has published a draft of amendments to the R&D tax relief.
R&D tax relief - increased benefits
The draft envisages a significant increase in the premium in the form of an additional deduction of eligible costs from the tax base amounting to:
- 100 percent for all categories of eligible costs for all enterprises (for 2017 this is 50 percent for SMEs and
30-50 percent for large enterprises); - 150 percent for all categories of eligible costs for taxpayers having the status of a research and development center (CBR).
Examples of the R&D super deduction calculated on the basis of the relief amount proposed from 2018
| Year |
Annual R&D costs | Effective reduction of income tax payable *(CBR) |
|---|---|---|
| 2017 | 10 000 000 PLN | 950 000 PLN (950 000 PLN)* |
| 2018 | 10 000 000 PLN | 1 900 000 PLN (2 850 000 PLN)* |
| 2019 | 10 000 000 PLN | 1 900 000 PLN (2 850 000 PLN)* |
| Total | 30 000 000 PLN | 4 750 000 PLN (6 650 000 PLN)* |
Extension and clarification of the catalogue of eligible costs
The draft extends and clarifies the catalogue of eligible costs, including:
- employee salaries will be eligible for the relief in the part relating to R&D activity (elimination of the “employment for the purpose…” provision which has been a source of interpretative differences);
- remuneration of natural persons engaged in R&D activities under a contract of mandate or a task-specific contract will be eligible;
- the purchase of specialised R&D equipment, which is not a fixed asset, will be eligible
Additional benefits for CBR
Taxpayers having the status of CBR will receive additional benefits in the form of:
- increased premium – 150 percent of eligible costs;
- expanded catalogue of eligible costs:
- depreciation of structures, buildings and premises constituting a separate property, used in R&D activities;
- studies, opinions, consulting and equivalent services, researches, technical knowledge and patents or licenses for protected inventions purchased from entities other than scientific units.
- the possibility of obtaining a CBR status for entities that earned revenues of PLN 2.5 million or more.
Other, selected changes provided by the draft
- enabling R&D tax relief for taxpayers operating in a SEZ, for “non-zone” activities;
- extending the tax exemption of companies whose sole business is financial investment activities, for income from the sale of shares in entities conducting R&D, purchased between 2016 and 2023;
- facilitating the development of scientific careers, combined with the development and implementation of commercial solutions in enterprises – this change is intended to encourage research and companies to increase cooperation.
How can we help?
The Grants & Incentives team at KPMG is part of the international KPMG R&D Incentives Network. Our experts have many years of experience in identifying and claiming grants and incentives for R&D worldwide.
We offer a fully comprehensive approach enabling companies to benefit from the new tax relief for R&D:
- assistance in obtaining the status of an R&D center;
- mapping the operations and costs eligible for deduction;
- assistance in the process of accounting separation of eligible costs;
- calculation of the R&D tax relief amount;
- preparation of the annual R&D report and filing of the R&D declaration;
- assistance in adjusting the company’s organizational – legal and accounting processes for the effective use of incentives.
Our many years of experience in claiming support for R&D project and cooperation with scientific and technical experts offers our customers an efficient service for claiming tax relief for R&D.
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