Currently, R&D relief is the most accessible form of support for research and development activities on the Polish market.
In April 2018, Ayming Poland and the research agencies Kantar MillWard Brown and Opinion 24 conducted a survey aimed at obtaining information from entrepreneurs about research and development activities as well as awareness and plans regarding the use of the R&D tax relief.
R&D activities are not only technologically advanced solutions and world-class innovations. These are also changes that a company introduces as part of its regular operational activities. Understanding this fact is important in the context of using the R&D tax relief. It allows CIT and PIT taxpayers to deduct from the tax base costs incurred on R&D, recognized by the legislator as eligible.