Poland: R&D super deduction on corporate tax return | KPMG | GLOBAL
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Poland: R&D “super deduction” on corporate tax return for 2016

Poland: R&D super deduction on corporate tax return

Business taxpayers have an opportunity to claim new, enhanced tax treatment for certain research and development (R&D) expenses on their annual corporate income tax returns for 2016.


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Costs for R&D incurred in 2016 may be claimed in the form of an additional deduction from the tax base. The tax deduction is a percentage of salary costs paid with respect to employees involved in R&D activities (the deduction ranging from 110% to 130% for 2016, with the percentage scheduled to increase for 2017). 


Read a January 2017 report [PDF 389 KB] prepared by the KPMG member firm in Poland: New tax super deduction for R&D in annual corporate tax returns for 2016

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