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Unclaimed
Discovery tool, not advice. Every figure is the published rule, not a decision on your case.
Tax credits

IP Box 5% tax rate on qualified IP income (combinable with the R&D relief)

Ulga IP Box i ulga B+R

Status

Open continuously

No deadline — apply whenever you are ready.

Always open
Amount
Not published

Qualified income from commercialising protected IP (for example patents, software copyright) created or improved through your own R&D is taxed at 5%. IP Box and the R&D tax relief can be used at the same time; R&D relief allows deduction of up to 200% of staff costs and 100% of other qualifying costs (200% of all qualifying costs for R&D centres that are SMEs).

Funder

Ministerstwo Finansów / Krajowa Administracja Skarbowa (via Biznes.gov.pl)

public · national

Deadline: Open all year — Claimed in the annual tax return; businesses that commercialise R&D results can use both reliefs at once.

Your odds
Not published

This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.

Effort
quick

Quick — mostly identity and bank details.

Who can apply

Businesses of any size taxed under PIT-36, PIT-36L or CIT-8 that run R&D and earn qualified income from IP protected by law.

How to apply

  1. Document R&D work and the IP created or improved (separate records required)
  2. Claim IP Box and/or R&D relief in the annual PIT or CIT return

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://www.biznes.gov.pl/pl/portal/001099

"Ulga IP Box polega na preferencyjnym opodatkowaniu dochodów z komercjalizacji praw własności intelektualnej (5% stawka podatku)"

Last checked against the official page on 5 October 2026

Source: www.biznes.gov.pl

Report an error Something wrong or out of date? Tell us.

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Paid, separate from Unclaimed

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