The robotization tax relief was intended to be a temporary incentive, generally available only for tax-deductible expenses incurred for automation from the beginning of the tax year that started in 2022 through the end of the tax year that started in 2026. Draft bill currently being debated in the Sejm provides for a significant extension of its period of application.
The proposed changes are significant not only because of the tax credit’s duration. The bill also aims to clarify how to account for expenditures on fixed assets and intangible assets, which may resolve existing interpretive disputes in this area.
Planned extension of the relief beyond 2026
Currently, the robotization tax relief allows PIT and CIT taxpayers an additional deduction of 50% of the tax-deductible costs incurred for robotization. The tax relief covers, among other things, expenses related to the purchase of brand-new industrial robots, specific peripheral devices, intangible assets – including software – necessary to operate these devices, and related training services.
Under current regulations, eligibility for this tax relief is time-limited.
Draft Act amending the Personal Income Tax Act, the Corporate Income Tax Act, and the Act on Flat-Rate Income Tax on Certain Income Earned by Individuals proposes extending this period by an additional 10 tax years. For CIT taxpayers, this would mean the ability to apply the tax relief through the end of the tax year beginning in 2036.
The planned change may be of particular significance for manufacturing companies that are implementing long-term programs for the automation and modernization of technological processes.
A longer period, but no increase in the deduction rate
The draft does not provide for an increase in the amount of the tax credit. The additional deduction will remain at 50% of eligible costs. This means that the legislature primarily aims to extend the availability of the existing mechanism without fundamentally altering its economic structure.
However, the draft also provides for the repeal of certain environmental exclusions (DNSH), which would broaden the scope of the tax relief. The existing exclusions would continue to apply to costs incurred during the relief’s current term. It will still be crucial to determine whether specific expenditures fall within the list of eligible costs.
Depreciation may be a more significant change than the deadline itself
One of the most significant elements of the draft is an attempt to unequivocally resolve the dispute regarding how to calculate the tax credit in the case of the acquisition of equipment classified as fixed assets. Until now, there have been doubts as to whether the basis for the additional deduction should be the full purchase price or the depreciation charges classified as tax-deductible expenses.
Tax authorities have taken the position that the tax relief should be calculated based on depreciation charges. However, administrative court rulings have also included positions more favorable to taxpayers, allowing for an additional, one-time deduction of 50% of the purchase price.
The bill currently being debated by the Sejm is intended to clarify that, in the case of depreciable fixed assets and intangible assets, the basis for applying the relief will be the depreciation charges classified as tax-deductible expenses in a given tax year. In practice, this means statutory confirmation of the approach presented by the Ministry of Finance. From the taxpayers’ perspective, the change is therefore not merely technical in nature. It will also limit the existing scope for attempting to present a more favorable interpretation of the regulations.
What does this mean for investments in automation?
If the bill is passed in its current form, businesses will benefit from a significantly longer period during which they can take advantage of the tax credit. This will be particularly important for investments whose tax treatment is spread out over time through depreciation.
At the same time, the extension of the tax break alone does not eliminate other practical issues related to it. It will still be necessary to correctly determine whether a given device meets the definition of an industrial robot, which elements of the production line can be considered peripheral devices, and what portion of the expenses may qualify for the deduction. For this reason, when planning new investments in automation, it is worth analyzing not only the technical parameters of the equipment but also how they are treated for tax purposes.
Amendment may change the nature of the robotization tax credit
The draft bill was submitted to the Sejm on Tuesday as Document No. 3149 and remains at the legislative stage. Consequently, its final form may still be subject to change. Given that it is proposed to come into force on 1 January 2027, the Council of Ministers has submitted a motion to expedite the proceedings on the draft bill. From the perspective of companies investing in robotization, it is worth monitoring the progress of the legislative process, as the proposed regulations may have a significant impact on both new and ongoing automation projects.
Marek Wołyński
Senior Manager
Kinga Skitek
Senior Consultant
