Innovative employees relief – offset unused R&D relief against payroll tax advances
Ulga na wsparcie innowacyjnych pracowników
Open continuously
No deadline — apply whenever you are ready.
If you could not use your R&D relief because of a loss or insufficient income, deduct the unused amount from payroll income-tax advances: 12% (PIT-36), 19% (PIT-36L) or the CIT rate times the unused R&D relief. Example on the page: a PLN 4,000 unused relief gives PLN 760 for a flat-tax business.
Ministerstwo Finansów / Krajowa Administracja Skarbowa (via Biznes.gov.pl)
public · national
Deadline: Open all year — Deduction starts the month after the tax return is filed and runs to the end of that tax year.
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.
Quick — mostly identity and bank details.
Who can apply
- Stage: seed, Series A and growth
- R&D activity required
- Locally registered entity required
Applies to employees who spend at least 50% of working time on R&D; cannot be combined with the cash-refund option of the R&D relief.
How to apply
- Show the unused R&D relief in the annual return
- Deduct it from payroll tax advances for employees spending at least 50% of working time on R&D, keeping separate R&D time records
Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim
Source. https://www.biznes.gov.pl/pl/portal/001099
"Jeśli w danym roku przedsiębiorca w zeznaniu rocznym nie odliczył od swojego dochodu kwot ulgi na działalność badawczo-rozwojową (ulga B R)"
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Report an error Something wrong or out of date?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.
Similar programmes
IP Box 5% tax rate on qualified IP income (combinable with the R&D relief)
Open continuouslyMinisterstwo Finansów / Krajowa Administracja Skarbowa (via Biznes.gov.pl)
Prototype tax relief – 30% deduction for pilot production and market launch costs
Open continuouslyMinisterstwo Finansów / Krajowa Administracja Skarbowa (via Biznes.gov.pl)
Robotisation tax relief – 50% deduction for industrial robot costs
Open continuouslyMinisterstwo Finansów / Krajowa Administracja Skarbowa (via Biznes.gov.pl)
Polish Investment Zone – income tax exemption for new investments
Open continuouslyMinisterstwo Rozwoju i Technologii, through the Special Economic Zone managers; promoted by PAIH
Start-up Platforms component IIb – start-up growth grant (Eastern Poland)
Opens soon, closes in 65 daysPolska Agencja Rozwoju Przedsiębiorczości (PARP), FEPW 01.01 komponent IIb
Grants for Eurogrants
Closes in 22 daysPolska Agencja Rozwoju Przedsiębiorczości (PARP)
Free
Get deadline alerts for Poland programmes
One email when a programme in your country closes in 2 weeks or 3 days, or newly opens. No spam, one click to stop. Covers every programme in the country you pick. Free covers one country; a paid plan can watch as many as you like.
Paid, separate from Unclaimed
Want a human to review your application?
Involve Consulting can help — a paid expert-review service run by the same person behind Unclaimed, entirely separate from this free check. A flat fee, agreed up front; never a cut of what you receive.
Talk to Involve Consulting