OrbitaxPoland 2017 Tax Measures for R&D Incentives, Investment Fund Exemption Restrictions, and VAT
|Approved Changes|Poland
The following is a summary of the tax measures Poland has recently enacted for 2017.
Increased R&D Incentives
Poland's R&D incentives are improved in 2017, including:
- An increase in the R&D expense deduction to 150% of all eligible expenses for SMEs and micro-enterprises (from 120%);
- An increase in the R&D expense deduction to 150% of R&D employee expenses and 130% of al…
