Page 8 - Poland’s National Pavilion - SEMICON Taiwan 2024

Incentives in Poland highest levels in the EU:​

CIT exemption,
Cash grants
between 10 and 15 years for strategic projects
tax free in whole of Poland

IP BOX 5% tax rate for income
Real Estate Tax
generated from intellectual
exemption in many
property rights, one of the
muncipalities
lowest of all developed countries

R&D Tax Relief
EU funds – incentives for
up to 200% of expences innovative projects, research
may be deducted from and development, for low-carbon
the tax base solutions

Other reliefs: prototype tax relief (30% of additional deduction from tax
base), robotization tax relief (costs of purchase or leasing of new industrial
robots used in the production proces), lump sum CIT (dedicated to
companies and partnerships held by investors being natural person)​

4