Warsaw
Joanna Prokurat
Partner
Companies operating in the technology sector have access to numerous support instruments, including grants, preferential debt and equity financing, as well as tax exemptions and incentives. .
NATO Innovation Fund | R&D projects | Grants Capital entries |
European Investment Bank | R&D projects Investments/implementation | Loans/preferential loans Capital entries |
European Defence Fund | R&D projects | Grants |
European Defence Industry Programme | Investments/implementation | Grants Loans/preferential loans Capital entries |
CHROBRY (Security and Defence Fund) | Investments/implementation | Grants Loans/preferential loans Capital entries |
European Funds for a Modern Economy | R&D projects Investments/implementation | Grants Loans/preferential loans |
European Funds for Infrastructure, Climate and the Environment | R&D projects Investments/implementation | Grants Loans/preferential loans |
European Funds for the Regions | R&D projects Investments/implementation | Grants Loans/preferential loans |
Government Grant | Investments/implementation | Grants |
Equity Investment Fund | Investments/implementation | Capital entries |
PERUN (National Centre for Research and Development) | R&D projects | Grants |
MilTech | R&D projects Investments/implementation | Grants |
Call for proposals | Subject | Support | Deadline |
STEP DEFENCE | The support is aimed at projects by entrepreneurs that contribute to the protection and strengthening of value chains for critical technologies in the defence technology sector. | Grant of up to 70% of the costs* | 11/26 |
STEP DEFENCE R&D projects | The support is aimed at projects by entrepreneurs that contribute to the protection and strengthening of value chains for critical technologies in the defence technology sector. | Grant of up to 80% of the costs* | 11/26 |
CHROBRY | Support for businesses in the defence, technology, industrial, transport and energy sectors for investments in the following areas: the development of protective structures and civil protection infrastructure, dual-use infrastructure, cybersecurity and the modernisation of businesses. | Equity investment: PLN 10–750 million | Open call |
Security and Defence Fund Loan | Projects relating to the development of military or dual-use equipment, projects aimed at enhancing the physical security of critical infrastructure, projects relating to ensuring the continuity of services in the supply of electricity and fuels, in the fields of communications, ICT services and transport, and projects in the field of cybersecurity. | Preferential loan (1%): PLN 10–300 million | Open call |
Investment Projects in the Defence and Dual-Use Industry – Świętokrzyskie Voivodeship | Expansion of industrial capacity; projects relating to the development or manufacture of dual-use products;Equipment and infrastructure for the maintenance and refurbishment of equipment used for military purposes;Enhancing the security of businesses, including in the area of cybersecurity. | Grant of up to 70% of the costs | 30/06/26 |
Promoting the brand of innovative SMEs | Support for the promotion of Polish SMEs’ product brands through the Polish Economy Brand. This scheme is aimed at Polish enterprises with significant export potential in international markets. | Grant of up to 70% of the costs, max. PLN 500,000 | 05/11/26 |
Corporate income tax (CIT/PIT) exemption on income generated from a new investment
Reduced 5% income tax rate on income derived from commercialisation of qualifying intellectual property rights
Additional deduction of eligible R&D expenses from the tax base
Reduction of PIT advances for R&D employees based on eligible costs
Additional deduction of 30% of costs related to trial production and introduction of a new product to the market
Deduction of costs incurred for expanding sales markets
Exemption from CIT and PIT on income of Polish entrepreneurs and subcontractors from the supply of goods, services or construction works – including direct sales, services and construction works – for the US armed forces stationed in Poland. The exemption is conditional on meeting specific reporting and documentation standards.
Application of a 0% VAT rate to the supply of goods or services for the US armed forces present in Poland, if the goods or services acquired by or for those forces are intended for the exclusive official use of those forces, provided they take part in joint defence activities. This requires an appropriate certificate issued by the US armed forces (field 4 of the certificate is completed by the Ministry of National Defence or its authorised representative).
Application of a 0% VAT rate to supplies for NATO forces of an EU member state other than the destination state, for the supply of goods or services for the official purposes of those forces or accompanying civilian personnel, or for supplying their messes or canteens, provided those forces take part in joint defence activities (in the case of other EU member states – activities carried out to implement an EU action under the common security and defence policy). This requires appropriate documentation – a certificate confirmed by the authorities of the destination state, together with the order.
Exemption from PIT for certain income received from employment by the US government of members of the armed forces, civilian components, and their dependants.
“I recommend TPA Poland / Baker Tilly, TPA and Baker Tilly Legal as experienced and reliable advisors. As part of their cooperation with the WB Electronics Group, they have supported us in a timely and professional manner in projects in the defence sector, m.in. in due diligence, transaction negotiations, intra-group reorganization, company valuations, financial models, and projects related to the absorption and settlement of state aid. We value the high quality of services, practical approach and competence of partners and experts.„
Adam Bruliński | Board Adviser, WB Electronics
We offer a free preliminary sssessment of your eligibility for state aid.
Contact us.
