• Polski
  • Tax relief for prototype

    Under this relief, taxpayers will be able to deduct from their tax base 30% of the sum of the costs of trial production of a new product (e.g., the value of the purchase price of fixed assets necessary for trial production) and its introduction to the market (e.g., the costs of research and expertise), not to exceed 10% of income from sources other than capital gains.

    The relief is aimed at self-employed PIT taxpayers and CIT taxpayers engaged in production activities that introduce new products to the market.

    How to understand the cost of launching a product on the market:

    • Costs of research, expertise, preparation of documentation necessary to obtain a certificate, approval, CE mark, safety mark, obtain or maintain a marketing authorization or other mandatory documents or markings related to approval for marketing or use, and costs of fees charged to obtain, renew or extend them.
    • Costs of product life cycle testing,
    • Costs of the environmental technology verification system.
    Who is it for?
    • Do you run a manufacturing company and are in the process of developing a product prototype?
    • Are you planning to launch a new product on the market?
    • Has your company completed the product research and development stage and is preparing for mass production?
    Our support scope:
    • Analysis of the right to take advantage of tax relief for prototype.
    • Support in the implementation of internal documentation.
    • Preparation of cost calculations for deduction.
    • Preparation of a request for tax ruling.

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