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Robotics Tax Relief Calculator (Poland)
Poland's robotics tax relief (art. 38eb of the CIT Act) allows businesses to deduct an additional 50% of qualified costs incurred on industrial robots, peripheral devices, and related software from their tax base. The relief applies until December 31, 2026. Enter your investment amount and tax rate to see your additional deduction and estimated tax savings.
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How the robotics tax relief calculator works
The calculator computes: 1. Additional deduction = qualified costs × 50% (art. 38eb(1) CIT Act). 2. Tax savings = additional deduction × tax rate. The relief is deducted from taxable income (not from tax owed), so the effective saving = 50% of costs × CIT/PIT rate. It is in addition to treating the investment cost as a deductible business expense.
Example: PLN 500,000 investment, CIT 19%
A company buys an industrial robot for PLN 500,000 net. It deducts the full cost as a business expense. Additionally: extra deduction = 500,000 × 50% = PLN 250,000. Tax savings = 250,000 × 19% = PLN 47,500. In total, the company benefits from 150% deduction of the investment cost.
Frequently asked questions
What is Poland's robotics tax relief?
The robotics tax relief (art. 38eb of the CIT Act) allows CIT and flat-rate PIT taxpayers to deduct an additional 50% of qualified costs for purchasing new industrial robots, peripheral devices, safety equipment, software, leased equipment payments, and employee training costs from their taxable income.
Until when is the robotics relief available?
Under the current law, Poland's robotics tax relief runs until December 31, 2026. Qualified costs must be incurred in tax years 2022–2026. After that date, the relief expires unless the legislature extends it.
Who can use the robotics tax relief?
The relief is available to CIT taxpayers (companies) and PIT taxpayers running businesses under the flat 19% rate. It is not available to individuals taxed on the progressive PIT scale or lump-sum (ryczałt) taxpayers.
What counts as a qualified cost for the relief?
Qualified costs include: the purchase price of brand-new industrial robots and peripheral devices (sensors, controllers, grippers), safety equipment (barriers, guards), intangible assets (software, licences), leasing instalments for qualified equipment, and employee training in robot operation.
How does the additional deduction translate to tax savings?
Tax savings = additional deduction × tax rate. Additional deduction = 50% of qualified costs. Example: PLN 500,000 investment, 19% CIT → additional deduction PLN 250,000, tax saving PLN 47,500.
Can the robotics relief be combined with other tax reliefs?
Yes — it can be combined with the R&D relief and IP Box, as long as the same asset is not deducted twice in the same scope. Consult a tax adviser to avoid errors.
What if the company has insufficient income to use the full relief?
If the taxpayer cannot use the full relief in the current year, they may carry it forward over the next 6 tax years following the year of expenditure, provided the relief remains in force.
Do second-hand robots qualify for the relief?
No. The relief covers only brand-new robots and devices. Purchasing used machinery does not qualify, even if the equipment is technically up to date.
Where is the relief reported in the tax return?
CIT taxpayers report it in schedule CIT/RB attached to the CIT-8 return. Flat-rate PIT taxpayers use schedule PIT/RB with the PIT-36L return. Keep documentation confirming purchase and qualified status (invoices, lease agreements, certificates).
Does this calculator replace professional tax advice?
No. The calculator provides estimates based on inputs. Actual deductibility depends on many factors specific to your business. Always consult a qualified tax adviser before applying the relief.
This calculator is for informational purposes only and does not constitute tax or legal advice. Eligibility for the relief and the deductible amount depend on individual circumstances. Always consult a tax adviser or attorney before applying the relief in a tax return. Regulations may change — always verify the current legal status.
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