Robotization relief - how to automate Polish entrepreneurs?

Oct. 7, 2020 Poland

The Ministry of Finance plans to introduce tax relief for robotization and automation as of the second quarter of next year, at the latest in mid-2021. However, we are still waiting for a draft bill introducing this new solution.

The main goals of the Polish legislator are: increase of a number of robots in industrial production, increasing production efficiency and reducing its costs, as well as maintaining global trends in the Polish economy.

The new tax relief is to take the form similar to R&D relief (the possibility of double deduction of eligible costs).

Who will benefit?

The relief will be available to all companies - regardless of the size or type of industry. It will cover CIT and PIT payers.

The substance of the relief

  • The possibility to deduct for the second time 50% of tax-deductible costs for investments in robotization.
  • Entrepreneurs will be able to deduct costs for robotization during the tax year (during the determining the taxable income), and then at the time of submitting the annual tax return – by additional reduction of the tax base by 50% of already deducted costs.
  • The relief will be valid for 5 years - until the end of 2025.

Catalog of deductible costs

  • Purchase or leasing of new robots and “cobots” to support the production process,
  • Purchase of devices for additive manufacturing (3D printing),
  • Purchase of sensors and augmented and virtual reality (VR) devices used for design, production or processing,
  • Purchase of digitally controlled production machines,
  • Purchase of specialized software,
  • Purchase of accessories (e.g. tracks, turntables, controllers, motion sensors, end effectors),
  • Purchase of occupational safety and health equipment,
  • Training for employees who will operate the new equipment.

If you have any questions regarding the planned robotization relief, please contact our experts:

Łukasz Bączyk
Head of Tax, Board Member
E: lbaczyk@asbgroup.eu

Marta Skrodzka
Tax Manager - Tax Adviser
E: mskrodzka@asbgroup.eu

Piotr Szeliga
Tax Manager - Tax Adviser
E: pszeliga@asbgroup.eu