On 25 September 2015, Poland's parliament approved legislation for new rules and incentives for research and development (R&D) activities. The main aspects include: R&D activities are defined as works carried on to develop new knowledge and apply knowledge to new purposes; R&D expenditure will be deductible regardless of the outcome, instead of only being deductible if R&D results are utilized; SME's and micro-enterprises will be allowed to deduct 120% of eligible R&D expenses, large companies will be allowed to deduct 110% of eligible R&D expense, and all companies will be allowed to deduct 130% of salary/wages and social security contributions...