R&D tax relief (100%/150%/200% of eligible costs)
Ulga na działalność badawczo-rozwojową (B+R)
Paid by Ministerstwo Finansów (PIT/CIT) · 🇵🇱 Poland
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
Email and a six-digit code, then €50 a year. No password to forget.
Who qualifies
UnlockThe 2 published rules this programme tests you against — age, income, residency, household and the rest.
The steps, documents and official link are part of the paid plan. Checking how much you're owed stays free.
1 document you'll need
UnlockExactly what to gather before you start, so nothing sends you back to the beginning.
Where this comes from
Odliczeniu podlega 100% kosztów kwalifikowanych, a w przypadku podatników posiadających status centrum badawczo-rozwojowego – do 200% kosztów.
A researcher has read this record against the official page.
Verified on 12 August 2026
Source: funder's homepage — the programme page was not found
Related reading: How to read a grant eligibility rule · R&D tax credit vs. grant: the difference that changes your claim
Other tax relief support in Poland
13 more programmes are on the paid plan, with the amount, the rules, the documents and the steps for each.
Similar programmes
IP Box – 5% tax rate on qualified intellectual property income
Ministerstwo Finansów (PIT/CIT)
Robotisation tax relief (additional 50% deduction)
Ministerstwo Finansów (PIT/CIT)
Market-expansion tax relief (PIT/CIT)
Ministerstwo Finansów
Thermomodernisation tax relief for homeowners
Ministerstwo Finansów (PIT)
IKZE (individual retirement security account) tax deduction
Ministerstwo Finansów (PIT)
Family tax credit (child tax relief)
Ministerstwo Finansów (PIT)