The Ministry of Science and Higher Education has published a draft of amendments to the R&D tax relief.
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:
||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)*|
The draft extends and clarifies the catalogue of eligible costs, including:
Taxpayers having the status of CBR will receive additional benefits in the form of:
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:
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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