26 September 2025

Tax reliefs for companies supporting competitiveness

Tax reliefs for companies (large and medium-sized) – we present the most popular options.

The legislature has provided tax incentives for medium and large enterprises that engage in innovation activities. These tax reliefs and incentives support modern technologies and innovation.

• Research and Development Relief (R&D Relief) – allows for a deduction from the tax base of eligible costs related to R&D, such as employee salaries, materials, and consulting services.
• IP Box – allows for preferential taxation at a 5% income tax rate on income from eligible intellectual property rights (e.g., patents, copyrights to computer programs) resulting from R&D. This solution is particularly beneficial for enterprises commercializing innovations.
• Prototype Relief – allows for an additional deduction from the tax base of costs incurred in the production of a new prototype or its introduction to the market.
• Robotization tax relief – this solution allows for an additional 50% deduction for expenses incurred in connection with the robotization of a production line (in particular, the purchase of industrial robots).
• Innovative employee tax relief – a special solution that allows for a reduction in the income tax advances of innovative employees (performing R&D work) transferred to the tax office.
• Expansion tax relief – a relief that allows for an additional deduction for expenses incurred in connection with increasing revenue from product sales or generating revenue from the sale of previously unavailable products. This relief covers both domestic and international market expansion.

Tax reliefs for companies – competitiveness

Companies can significantly reduce their tax liabilities by reinvesting their savings into the development of innovation and technology, thanks to these solutions. The tax relief system is designed to support various stages of the innovation process, from the research phase to the commercialization of results. Additionally, it is possible to combine these tax incentives for greater benefit.

These tax breaks enhance business competitiveness in both domestic and international markets, leading to improved financial performance and potential job growth in the innovation sector.

If you are uncertain about qualifying for tax breaks related to innovation or are thinking about utilizing these benefits, please reach out to our experts.