R&D Tax Relief Calculator (Ulga B+R)

Ulga B+R allows businesses to deduct 200% (or 250% for certified R&D centres) of qualified R&D costs from taxable income, under Art. 26e of the PIT Act and Art. 18d of the CIT Act.

Qualified costs include: salaries and ZUS contributions of employees directly engaged in R&D, costs of materials and raw materials used in R&D activities, and fees for research services commissioned from scientific entities.

Standard taxpayers may deduct 200% of qualified costs. Taxpayers holding certified R&D centre (CBR) status may deduct 250% of qualified costs.

Yes — both CIT taxpayers (companies) and sole traders taxed on a general basis (12%/32%) or flat tax (19%) may claim the R&D relief.

A certified R&D centre (centrum badan i rozwoju) is a status granted by the minister responsible for economic affairs. It entitles the holder to a 250% deduction instead of the standard 200%, subject to meeting R&D revenue thresholds.

No — the R&D relief cannot increase a tax loss or exceed the tax liability for the year. Unused relief may be carried forward for up to 6 tax years.

The calculator sums qualified costs, applies the deduction rate (200% or 250%), and derives the extra deduction as the amount exceeding the actual costs incurred. Tax saving = extra deduction x tax rate.

The R&D relief may be combined with the robotisation relief or IP Box regime, provided the same costs are not deducted twice. Professional tax advice is recommended.

You must maintain a register of qualified costs, project documentation, employee time records for R&D activities, and invoices or other proof of expenditure.

The calculator shows a theoretical tax saving. In practice the relief cannot exceed the tax due for the year. Consult a tax adviser for a precise calculation.