R&D Relief and IP Box in 2026 — Changes in Law and Who Can Benefit

R&D Relief and IP Box — Quick Reminder

The Polish tax system offers two key instruments supporting innovation:

• R&D relief — allows you to deduct 200% of qualified costs from the tax base (300% for entities with R&D Center status)
• IP Box (Innovation Box) — a preferential 5% PIT/CIT rate on income from qualified IP rights

These two instruments can be combined — the same expense can be deducted under the R&D relief, and the resulting IP right can then enjoy the 5% IP Box rate.

What Changed in 2026?

• Clarification of the "development work" definition — a new catalog of typical R&D activities in IT, biotech, and Industry 4.0
• Expanded list of qualified costs — now includes the cost of data for AI model training and specialized cloud software licenses
• New documentation requirement — detailed electronic time tracking of R&D employees
• R&D Center — simplified procedure for SMEs to obtain CBR status (revenue threshold lowered to PLN 5M)

Who Can Use the R&D Relief?

The relief is available to any PIT or CIT taxpayer conducting R&D activity — regardless of business form or size. Most common beneficiaries:

• IT companies — software, games, AI/ML systems
• Engineers and designers — new machines, devices, prototypes
• Pharma and biotech — drug and supplement research
• Materials producers — new formulations, composites

IP Box — Who Can Apply the 5% Rate?

The 5% rate applies to income from qualified IP rights:

• Patents
• Utility and industrial designs
• Copyright on computer programs
• Trademark protection rights in specific cases

The largest group of IP Box beneficiaries are B2B software developers who, under their contracts, create copyright-protected software. The condition is proper documentation: work registry, contracts with IP transfer clauses, and a nexus ratio calculation.

Nexus Ratio — The Most Common Mistake

The nexus ratio determines what portion of IP income qualifies for the 5% rate. The formula considers only own R&D costs and subtracts work outsourced outside the group:

(a + b) × 1.3 / (a + b + c + d)

where: a — own R&D, b — R&D services from unrelated parties, c — R&D services from related parties, d — acquisition of a qualified IP right. The most common mistake is failing to count related-party services as reducing the ratio.

Documentation — Foundation for Audit Defense

We implement R&D relief and IP Box from the documentation to the tax return. Contact us to check whether your company can benefit.