Tax relief for robotization – tax savings

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Table of Contents:

  1. How does the robotization relief work?
  2. Does the robotization relief cover expenses incurred before 2022?

How does the robotization relief work?

The robotization relief aims to encourage Polish enterprises to modernize their production processes, promote industrial robotization development, and support digital transformation. The relief operates similarly to the existing R&D relief. This means that taxpayers engaged in manufacturing activities who invest in new robots are entitled to deduct the costs incurred for this purpose from their taxable base. The relief applies to both PIT (Personal Income Tax) and CIT (Corporate Income Tax) taxpayers, regardless of the size or industry type.

Does the robotization relief cover expenses incurred before 2022?

Interestingly, the Director of the National Fiscal Information (Krajowa Informacja Skarbowa) has confirmed in individual interpretations that under the robotization relief, qualifying costs include not the costs of acquiring brand-new industrial robots and other machinery and equipment, but rather the depreciation charges made in the tax year on these fixed assets (e.g., in an individual interpretation dated March 8, 2023 (0113-KDIPT2-3.4011.10.2023.2.NM)).

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Additionally, it’s important to note that:

  • The deduction amount cannot exceed the income earned by the taxpayer in the tax year from non-agricultural business activities.
  • Deductible costs are those that have not been reimbursed to the taxpayer in any way.
  • The deduction applies to costs incurred for robotization between 2022 and 2026.