2020 Global R&D Guide is a standardized overview of key business reliefs and incentives for research and development within different jurisdictions, developed by member companies of the Baker Tilly and TPA Poland network. It presents a range of tax planning instruments available in different countries to support and maximize the return on R&D investment.
R&D activity in Poland is defined as creative activity including research and development works, systematically undertaken in order to increase knowledge resources and use them to create new applications. The right to apply an R&D tax incentive is independent of the results of the R&D work. The R&D tax incentive may be used by entities operating in all sectors, but in particular it will be used by companies providing innovative services (IT, including startups) or developing innovative products (pharmaceutical, technological, automotive, chemical and other industries).
The reliefs and incentives listed in this document may be subject to additional specific conditions, which should be examined each time before a decision is taken to apply them. We invite you to contact our tax and accounting advisors, who will help you, among other things, to select the best R&D solutions for your company, as well as to assess the effects of applying them, such as withholding taxes, available subsidies for job creation and reduction of corporate tax rates when granting licenses for the use of intellectual property.