The activity must be: creative, carried out systematically, undertaken in order to increase knowledge resources and use them to create new applications. It may involve research or development work. Routine and periodic changes are not development work, even if they improve the product. A programmer doesn't get a tax break just because he or she writes code. You need to demonstrate the R&D problem, creative contribution, uncertainty and systematic work flow. Eligible costs are a closed catalog Article 26e of the PIT Act covers, among others, under specific conditions: remuneration of employees and contractors along with financed contributions in the part corresponding to the R&D time, materials and raw materials directly related to R&D, expertise, opinions, advisory and equivalent services and research results purchased from entities specified in the regulation, paid use of scientific and research equipment under specific rules, depreciation write-offs on fixed assets and intangible assets used in R&D, with statutory exclusions, selected costs of obtaining and maintaining industrial property rights for taxpayers who meet the conditions.

R&D relief for JDG in Poland in 2026

Q: Need to check an R&D project?

Oxyok provides accounting services for Polish JDGs from PLN 49 + VAT per month. Write to Paweł or see Oxyok accounting. The material is of a general nature. The catalog of eligible costs and the deduction percentage must be checked for a specific expense.

Research and development relief for JDG in 2026: definition of R&D, eligible costs, 100% and 200% limits, records and PIT/BR.

The R&D relief allows you to additionally deduct certain eligible costs that were previously included in tax-deductible costs. This does not mean that every expense spent on product development can be "doubled in."

Who can benefit

The relief is available to taxpayers conducting non-agricultural business activities subject to scale or flat tax. The lump sum tax does not settle costs and does not benefit from the R&D relief in PIT-28.

What is R&D activity

The activity must be:

creative,
carried out systematically,
undertaken in order to increase knowledge resources and use them to create new applications.

It may involve research or development work. Routine and periodic changes are not development work, even if they improve the product.

A programmer doesn't get a tax break just because he or she writes code. You need to demonstrate the R&D problem, creative contribution, uncertainty and systematic work flow.

Eligible costs are a closed catalog

Article 26e of the PIT Act covers, among others, under specific conditions:

remuneration of employees and contractors along with financed contributions - in the part corresponding to the R&D time,
materials and raw materials directly related to R&D,
expertise, opinions, advisory and equivalent services and research results purchased from entities specified in the regulation,
paid use of scientific and research equipment under specific rules,
depreciation write-offs on fixed assets and intangible assets used in R&D, with statutory exclusions,
selected costs of obtaining and maintaining industrial property rights - for taxpayers who meet the conditions.

What is not automatically deducted

the entrepreneur's own work, because it is not his tax expense,
the entire price of the computer without determining the method of tax settlement and the share of use in R&D,
any consultant's invoice,
regular rent and administration just because the project takes place in the office,
series production, marketing and sales,
cost reimbursed to the taxpayer or deducted in another unacceptable form.

100% and 200% - not one rate for everything

The amount of the additional deduction depends on the type of expense and the taxpayer's status. For some employee costs, the limit may be 200%. Taxpayers with the status of a research and development center have separate, broader rules.

It should not be written that each JDG deducts an additional 100% of all expenses or that each cost adds up to 200% without limits and exceptions.

Mechanism example

If the taxpayer incurred PLN 50,000 of costs that:

is an ordinary tax deductible expense,
belongs to the catalog of eligible costs,
has not been returned,
was extracted correctly,

it is first included in tax costs and then deducts from the base an additional amount resulting from the appropriate percentage. At 100% it will be an additional PLN 50,000; at 200% - additional PLN 100,000. The deduction cannot exceed the basis calculated according to the provisions of the Act.

Record

The KPiR or books must separate the costs of R&D activities. In practice, it is also worth having:- description of projects and purpose,

schedule and results,
records of people's working time,
allocation of materials and depreciation,
documents of external services,
justification of proportions,
information about refunds and subsidies.

Simply naming the folder "R&D" is not enough.

Settlement

The deduction is disclosed in PIT-36 or PIT-36L together with the PIT/BR attachment. The unused part may be settled in subsequent years on the terms and within the time limits provided for in the Act. For some taxpayers, there is also a mechanism for settling the relief on advance payments for innovative employees.

R&D and IP Box

Both preferences may concern the same business, but have different bases and records. Combining them requires checking Art. 30ca and the rules for simultaneous settlement of costs. Deductions from the same amount should not be multiplied without basis.

Sources

PIT Act - ELI, art. 5a, 26e–26eb

Need to check an R&D project?

Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.

Write to Paweł or see Oxyok accounting.

The material is of a general nature. The catalog of eligible costs and the deduction percentage must be checked for a specific expense.