Income from qualifying intellectual property rights

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Eligible costs related to the remuneration of employees employed in research and development activities have increased from to from , regardless of the entrepreneur's status. Possibility to combine B+R relief and IP-Box Until the end of , entrepreneurs who used both the R&D and IP-Box relief did not have the right to simultaneously use both relief in relation to the same income category.

The entrepreneur could take advantage of both preferences, except that the R&D relief could be settled philippines photo editor on income taxed according to general principles according to the tax scale or with a flat tax, the IP-Box relief could be deducted from. Therefore, the same eligible costs could not be deducted twice. After the amendment to the provisions of the Act on Polish Governance, the entrepreneur has the right to deduct eligible costs incurred for R&D activities that led to the creation.



Development or improvement of a qualified IP-Box intellectual property right, the commercialization of which the entrepreneur generates income from. This is how it was described in the justification to the Act on Polish Order. Relief for a prototype The prototype relief is a new relief introduced only from by the Polish Government. The amended provisions appeared in the Income Tax Act. Deductions under this relief can be made by entrepreneurs who They incurred the costs of producing the new product.