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IP Box – 5% tax rate on qualified intellectual property income

Ulga IP Box (5% podatek od dochodów z kwalifikowanych IP)

Paid by Ministerstwo Finansów (PIT/CIT) · 🇵🇱 Poland

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What this pays

The published value, how it is calculated, and whether it is cash or a credit ceiling.

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Email and a six-digit code, then €50 a year. No password to forget.

Who qualifies

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The 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

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Exactly what to gather before you start, so nothing sends you back to the beginning.

Where this comes from

Ulga IP Box pozwala na opodatkowanie dochodów z kwalifikowanych praw własności intelektualnej, takich jak patenty czy autorskie prawa do programów komputerowych, preferencyjną stawką 5%.

https://www.podatki.gov.pl

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

Other tax relief support in Poland

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