Research and development tax credit. New R&D tax credit. Innovation Box 2019. Support for entrepreneurs implementing R&D.
R&D tax credit. Innovation Box. Changes in tax law 2019. Research and development.
The table below presents the increase in deductions for tax credit in recent years:
|Tax credit rates for 2016||Tax credit rates
|Tax credit rates for 2018|
30% of salaries of employees and social security payments (ZUS)
10% (20% for SME) of other costs connected with research and development activity
50% of salaries of employees and social security payments (ZUS)
30% (50% for SME) of other costs
100% of all the types of eligible R&D expenditures
150% of all the types of
Benefits for the business resulting from the application of the R&D tax credit:
The R&D tax credit may be combined to some extent with the remuneration structure of creative employees, which assumes the application of 50% of tax deductible costs.
The R&D tax credit may be supplemented by the Innovation Box solution which will allow to tax revenues from the commercialisation of intellectual property rights resulting from R&D at a preferential tax rate of 5%.
In this respect, the International Corporate Tax Team offers its Clients support within the following areas: