Prototype tax relief – 30% deduction for pilot production and market launch costs
Ulga na prototyp
Open continuously
No deadline — apply whenever you are ready.
Deduct 30% of costs of pilot production and market introduction of a new product from the tax base; annual deduction capped at 10% of business income (PIT) or 10% of income from non-capital-gains sources (CIT). Unused deduction can be carried forward 6 tax years.
Ministerstwo Finansów / Krajowa Administracja Skarbowa (via Biznes.gov.pl)
public · national
Deadline: Open all year — Claimed in the annual tax return (PIT-36, PIT-36L or CIT-8) for the year the costs were incurred.
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
Open to businesses of any size taxed under PIT-36, PIT-36L or CIT-8 that develop new products resulting from their own R&D.
How to apply
- Incur pilot-production or market-launch costs for a new product that resulted from your R&D work
- Claim the deduction in the annual tax return for that year
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
"Ulga uprawnia do odliczenia od podstawy opodatkowania 30% kosztów związanych z próbną produkcją oraz wprowadzeniem na rynek nowego produktu."
Last checked against the official page on 5 October 2026
Source: www.biznes.gov.pl
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