Page 11 - Poland. The CEE’s Regional Leader. Six good reasons for investors to choose Poland
P. 11

R&D TAX RELIEF



                                          Companies can deduct up to 200% from their tax base ( and 250 %



                                          in the case of R&D centres ) of eligible costs, for expenses related


                                          to e.g. wages and salaries, equipment or the purchase of materials



                                          intended for scientific research.






                                          INNOVATION BOX



                                         There is a 5% preferential tax rate on income obtained from the sale


                                          of intellectual property rights. This preferential rate applies through-                                                                                     PROGRAM SUPPORTING INVESTMENTS
                                                                                                                                                                                                       OF SIGNIFICANT IMPORTANCE

                                          out the entire period of patent protection and is also fully compliant                                                                                       TO THE POLISH ECONOMY


                                          with the OECD’s nexus approach.                                                                                                                              A government cash grant program allows companies to recieve




                                                                                                                                                                                                       support of up to 20% of eligible project costs, in the case of stra-



                                                                                                                                                                                                       tegic or innovative manufacturing projects or highly advanced


                                                                                                                                                                                                       service centers.





                                                                                                                                                                                                      The Polish Government reacts dynamically to the needs and expec-



                                                                                                                                                                                                       tations of entrepreneurs operating in Poland: An example of such


                                                                                                                                                                                                       active business support is the so-called “Anti-crisis Shield” system,



                                                                                                                                                                                                       that helps companies affected by the Coronavirus pandemic. This


                                                                                                                                                                                                       Shield scheme has made PLN 100 billion ( about EUR 22 billion ) avail-



                                                                                                                                                                                                       able to companies needing support.
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