• Polski
  • IP Box tax relief

    The IP Box tax relief is designed for taxpayers who conduct research and development activities. The IP Box relief can be used by both entities operating in the high-tech industry and companies operating in the industrial and manufacturing sector.

    It involves preferential taxation of income from intellectual property rights that are protected by law and have been created, developed or improved as part of the taxpayer’s R&D activities. The catalog of qualified intellectual property rights includes eight types of IP (patent, utility model protection right, industrial design registration right, supplementary protection right for a patent for a medicinal product or plant protection product, right from registration of a topography of an integrated circuit, right from registration of a medicinal product and veterinary medicinal product authorized for marketing, exclusive right referred to in the Law on Legal Protection of Plant Varieties, author’s right to a computer program).

    If a company in Poland manufactures an intellectual property right, then profits related to this right are taxed at a rate of 5%. Preferential taxation can be applied as early as the filing or application for a protection right for a given intellectual property right.

    Who is it for?
    • Do you manufacture, develop or improve qualified intellectual property rights from which you earn revenue?
    • Is your company engaged in the production of intellectual property rights in the IT segment?
    • Are you a software developer and produce software as part of your business?
    Our support scope:
    • Analysis of eligibility for IP Box tax relief.
    • Support in the implementation of internal documentation.
    • Preparation of eligible cost calculations.
    • Preparation of an application for tax ruling.

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