A tax relief for research and development activity, the so-called R&D relief, is available to
- taxpayers paying tax in accordance with the tax scale, settling on a PIT-36 return
- taxpayers paying tax at a 19% tax rate, settling up in a PIT-36L return
First of all, in order to be able to benefit from the relief, it is necessary for the taxpayer (during the year) to incur costs related to research and development activities (qualified costs).
Download our brochure to find out more about the R&D relief :