The year 2026 will be a period of particular significance for businesses. On the one hand, it marks the closing window for certain tax preferences; on the other, it represents the last opportunity to reclaim tax overpayments for prior years and to access substantial funding for research and development activities. Failure to prepare adequately will result in the permanent loss of available support instruments.
IP Box and R&D Relief – final deadline for recovering tax for 2020
One of the key tax mechanisms remains the IP Box regime, which enables the taxation of income derived from qualifying intellectual property rights at a rate of 5%. This preference applies, among others, to software, patents and utility models, provided that such rights are created or developed in the course of R&D activities and the taxpayer maintains detailed records.
The year 2026 is the last opportunity to file amended returns for the 2020 tax year. Once this period expires, tax liabilities for that year will become time-barred, definitively closing the door to the retroactive application of the IP Box regime. For many entities, this means the need to review projects carried out several years ago.
Similarly, the R&D tax relief remains one of the most versatile tools for reducing the effective tax burden. It allows an additional deduction of qualifying costs incurred on development activities, including in particular the remuneration of technical teams, materials used in testing, and the cost of services directly related to project execution. As with the IP Box, the R&D relief can be claimed retroactively. Until the end of 2026, taxpayers have the last chance to amend their returns for the 2020 tax year. After this date, the right to recover overpaid CIT or PIT for that year will expire irrevocably.
Robotisation Relief – a preference with a clearly defined expiry date
The robotisation relief allows an additional deduction of 50% of costs incurred on the purchase and implementation of industrial robots, peripheral devices, software and employee training. It covers both investments in new production lines and the modernisation of existing manufacturing processes.
Under the current regulations, the robotisation relief is available only until the end of 2026. The Ministry of Finance has not currently signalled any plans to extend it, meaning that businesses should plan their investment schedules and the timing of qualifying expenditure well in advance. Otherwise, the right to benefit from this preference may be permanently lost.
Prototype Relief and Market Expansion Relief
An important yet still underutilised instrument is the prototype relief. It allows the deduction of expenses related to the manufacture of a prototype and the preparation of trial production, including costs of acquiring fixed assets and testing prior to the commencement of serial production. For companies planning to commercialise innovative solutions, it provides tangible support at the stage of transitioning from development work to the market.
Likewise, the market expansion relief remains available and may be of considerable importance for businesses planning sales growth in 2026. It allows an additional deduction of costs incurred on marketing activities, trade fair participation, preparation of commercial offers and trade documentation. In an increasingly competitive environment, it can constitute a significant component of a growth strategy.
R&D projects funding in 2026 – a year of intensive calls for proposals
The year 2026 is also set to be a period of intensive grant support for research and development activities. The schedule provides for several significant calls for proposals under the SMART Pathway programme, aimed at both large enterprises and the SME sector. Of particular importance are:
- calls dedicated to large companies carrying out R&D projects independently,
- substantial funding allocation for SMEs for the execution of R&D projects and the implementation of their results,
- further rounds of consortium-based calls, including those involving research organisations and non-profit entities.
Mapping the call schedule against the expiring tax reliefs clearly demonstrates that 2026 represents the culmination point of the innovation support system. This is the moment when businesses should simultaneously look back – reviewing tax settlements from several years ago – and forward, planning new projects and investments.
Marek Wołyński
Senior Manager
