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Directorate for Science, Technology and Innovation www.oecd.org/December2019
For more information, please visit: http://oe.cd/rdtax Contact us at: [email protected]
R&D Tax Incentives : Poland, 2019
Design features
Table 1. Main design features of R&D tax incentives in Poland, 2019†
R&D tax allowance
Type of instrument Volume-based
Eligible expenditures† Current, machinery and equipment (plus building depreciation if RDC status)
Headline rates (%) 100 (150 if RDC status)
Refund Yes (start-ups)
Carry-over (years) 6 (carry-forward)
Thresholds & ceilings No
Poland also offers an accelerated depreciation of assets used in the process of R&D (immediate write-off of machinery and equipment and buildings). In addition, Poland provides tax deductions for R&D Centres and income-based tax incentives for outcomes of R&D activities. These two incentives are beyond the scope of this note.
Recent developments and trends
Figure 1. Implied tax subsidy rates on R&D expenditures: Poland, 2000-19 1-B-Index, by firm size and profit scenario
1 Disclaimer: http://oe.cd/disclaimer
0.00
0.05
0.10
0.15
0.20
0.25
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
1-B-index Large, Profitable SME, Profitable Large, Loss-Making SME, Loss-Making
Directorate for Science, Technology and Innovation www.oecd.org/December2019
For more information, please visit: http://oe.cd/rdtax Contact us at: [email protected]
Public support for business R&D: the policy mix
Figure 2. Direct government funding of business R&D and tax incentives for R&D, 2017 (nearest year) As a percentage of GDP
Trends in government support for business R&D
Figure 3. Direct government funding of business R&D and tax incentives for R&D, Poland, 2000-17 As a percentage of GDP, 2010 prices (right-hand scale)
2 Estimates of government tax relief for R&D (GTARD) refer to the R&D tax allowance scheme introduced by Poland in 2016.
0.00
0.10
0.20
0.30
0.40
0.50
0.60% Direct government funding Tax incentive support Subnational tax incentive support Total 2006 (excl. subnational tax support)
* Data on tax support not available, ** Data on subnational tax support not available
0
10
20
30
40
50
60
70
80
90
100
0.00
0.02
0.04
0.06
0.08
0.10
0.12
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
2010PLNm
% Direct funding Tax incentive support Direct funding imputed R&D tax support (right-hand scale)
The cost estimate of tax incentive support for Poland covers the R&D tax allowance in place since 2016
