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Poland Announces Proposed R&D Incentive Measures

24 June 2021

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Proposed Changes

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Poland

Poland's Ministry of Finance has issued a release on proposed R&D incentive measures as part of the so-called "Polish Deal". The measures include: An increase in the special deduction for expenses of approved R&D centers from 150% to 200%, as well as an extension of the special deduction to costs for obtaining and maintaining patents; An increase in the deduction for employment of employees engaged in R&D to 200%, with the eligibility for the increased deduction extended to all taxpayers engaged in R&D; The introduction of an additional 30% deduction for costs associated with prototypes, including trial production costs and...