Does the use of artificial intelligence deprive taxpayers of their right to preferential taxation? The latest interpretation by the Director of National Tax Information provides valuable guidance.
With the rapid development of technology, more and more entrepreneurs and programmers are using artificial intelligence (AI) as a tool to support the process of creating software and other digital products. This raises a natural question about the tax consequences, in particular the possibility of benefiting from the preferential IP Box rate (5% PIT) for income from intellectual property rights. According to a recent individual interpretation by the Director of National Tax Information of 12 June 2025 (ref. 0113-KDWPT.4011.77.2025.2.KU), the position of the taxpayer who applied for such relief was found to be correct.
The essence of the IP Box relief
The IP Box relief is intended for taxpayers who produce, develop or improve eligible intellectual property rights as part of their research and development (R&D) activities. The key condition is that the income must come directly from the sale of licences, products or copyrights to these rights. The aim of the regulation is to support innovation and creative activity.
AI as a tool, not a creator
The most important conclusion that can be drawn from the analysis of this and similar interpretations is that the tax authorities focus on the results of R&D activities rather than on the specific tools used. Artificial intelligence, despite its advanced capabilities, is still treated as a tool supporting the human creative process. Its role is comparable to that of an advanced compiler, code editor or other programmes used by programmers.
The legislator defines research and development as a creative activity involving scientific research or development work, carried out in a systematic manner with the aim of increasing knowledge resources and using them to create new applications. Whether this work is supported by machine learning algorithms or other AI tools does not undermine its creative nature, as long as the human remains the author of the concept and the final product is the result of their intellectual effort. The proposal itself even points out that the use of artificial intelligence algorithms only enhances the level of innovation.
The need to keep records
Although the interpretation is favourable, taxpayers should bear in mind a key requirement. In order to benefit from the IP Box, it is necessary to keep detailed records that will allow the calculation of the so-called Nexus ratio and the linking of specific income to eligible IP rights. In the context of AI use, reliable documentation should clearly show which activities were performed by humans and which by AI tools. It is on the basis of this documentation that the taxpayer will be able to prove that they, and not the algorithm, are the author and creator of the eligible copyright to the computer programme.
Summary
The latest interpretations indicate that the tax authorities are taking a flexible approach, recognising the dynamic nature of research and development work. The use of AI in the process of creating innovative products should not be an obstacle to applying the IP Box relief, as long as it does not undermine the taxpayer’s status as the actual creator of intellectual property rights. This is certainly good news for the growing group of professionals who use the potential of artificial intelligence in their work.
Marcin Książek
Manager
