Commencing on 1st January 2016, the tax relief on the acquisition of new technologies will be replaced by the relief connected with research and development activities.
In order to benefit from the new tax relief, the expenses incurred by a taxpayer need to fulfill the definition of research or development activities. The mechanism of the tax relief allows the taxpayers to deduct from the tax base a certain percentage of expenses or depreciation write-offs (named as “qualified costs”) connected with research and development activities. The new law provides for the following categories of qualified costs:
- salaries of the employees dealing with R&D activities,
- purchase of materials (including raw materials) for the purposes of R&D activities,
- purchase of the opinions of experts, services of consultants, purchase of results of researches of R&D entities;
- price for using of the R&D equipment.
The amount of the expenses that may be deducted by a taxpayer from the tax base is capped at 30% with regard to salaries of the employees dealing with R&D activities and the remaining expenses are capped at 10% (20% in case of small and medium enterprises).