{"id":5561,"date":"2025-11-10T14:06:23","date_gmt":"2025-11-10T13:06:23","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5561"},"modified":"2025-11-12T14:20:54","modified_gmt":"2025-11-12T13:20:54","slug":"ulgi-podatkowe-dla-malych-firm-w-polsce-co-mozesz-odliczyc-w-2026","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/","title":{"rendered":"Tax reliefs for small businesses in Poland \u2013 what can you deduct in 2026?"},"content":{"rendered":"<p><\/p>\n<article>\n<p>In 2026, a&nbsp;small business can deduct innovation, expansion, and investment costs. You can benefit from R&#038;D, IP Box 5%, prototype relief, expansion relief, robotization relief, sponsorship relief, one-off depreciation, and &#8220;cashless taxpayer&#8221; relief. Below, I explain the rules, limits, and required documents.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#who-is-a-%e2%80%9csmall-taxpayer%e2%80%9d-and-what-rates-apply-in-2026\" >Who is a&nbsp;&#8220;small taxpayer&#8221; and what rates apply in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#definition-and-consequences\" >Definition and consequences<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#what-income-reliefs-are-available-for-small-businesses-in-2026\" >What income reliefs are available for small businesses in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#overview-of-reliefs-%e2%80%93-summary\" >Overview of reliefs \u2013 summary<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#can-you-use-one-off-depreciation-and-in-what-amount\" >Can you use one-off depreciation and in what amount?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#limits-and-regulations\" >Limits and regulations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#how-does-the-bad-debt-relief-work-and-when-do-you-apply-it\" >How does the bad debt relief work and when do you apply it?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#what-to-do-in-practice\" >What to do in practice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#can-r-d-relief-be-combined-with-ip-box-5\" >Can R&#038;D relief be combined with IP Box 5%?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#minimum-set-of-documents\" >Minimum set of documents<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#how-does-robotization-relief-work-until-the-end-of-2026\" >How does robotization relief work until the end of 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#scope-of-costs\" >Scope of costs<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#what-is-the-%e2%80%9ccashless-taxpayer%e2%80%9d-terminal-status\" >What is the &#8220;cashless taxpayer&#8221; (terminal) status?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#conditions-and-deductions\" >Conditions and deductions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#is-it-worth-considering-estonian-cit-as-an-alternative\" >Is it worth considering Estonian CIT as an alternative?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#key-benefits\" >Key benefits<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#what-does-it-look-like-in-practice-progress-holdings-experience\" >What does it look like in practice? Progress Holding&#8217;s experience<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#can-i-combine-r-d-with-prototype-relief-and-ip-box\" >Can I combine R&#038;D with prototype relief and IP Box?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#how-to-check-if-i-meet-the-%e2%80%9csmall-taxpayer%e2%80%9d-condition\" >How to check if I meet the &#8220;small taxpayer&#8221; condition?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#robotization-%e2%80%93-until-when-do-i-have-time-for-expenses\" >Robotization \u2013 until when do I have time for expenses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#how-to-document-ip-box-5\" >How to document IP Box 5%?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#can-i-deduct-the-terminal-in-a-lump-sum\" >Can I deduct the terminal in a&nbsp;lump sum?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/tax-reliefs-for-small-businesses-in-poland-what-can-you-deduct-in-2026\/#sources-and-legal-acts-selection\" >Sources and legal acts (selection)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"who-is-a-%e2%80%9csmall-taxpayer%e2%80%9d-and-what-rates-apply-in-2026\"><\/span>Who is a&nbsp;&#8220;small taxpayer&#8221; and what rates apply in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A small taxpayer is one whose sales revenue did not exceed the equivalent of 2 million euro. As a&nbsp;small CIT taxpayer, you can apply a&nbsp;9% CIT rate for income other than capital gains.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"definition-and-consequences\"><\/span>Definition and consequences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Definition of a&nbsp;small taxpayer: PIT art. 5a point 20 and CIT art. 4a point 10 (NBP exchange rate from the 1st business day of the year). Source: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19910800350\/U\/D19910350Lj.pdf\">PIT Act<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=wdu19920210086\">CIT Act<\/a>.<\/li>\n<li>CIT rate: 9% for small taxpayers and &#8220;starting&#8221; ones (income other than capital gains). Source: <a href=\"https:\/\/www.podatki.gov.pl\/cit\/stawki-podatkowe\/\">podatki.gov.pl<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-income-reliefs-are-available-for-small-businesses-in-2026\"><\/span>What income reliefs are available for small businesses in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Most often, you will choose: R&#038;D, IP Box, expansion, prototype, robotization, sponsorship, and &#8220;cashless taxpayer.&#8221; You can combine reliefs, as long as the costs do not overlap.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"overview-of-reliefs-%e2%80%93-summary\"><\/span>Overview of reliefs \u2013 summary<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Relief<\/th>\n<th>Deduction<\/th>\n<th>Conditions and limits<\/th>\n<th>Basis \/ source<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Research and Development (R&#038;D)<\/td>\n<td>Up to 200% of R&#038;D salaries; 100% of other costs (200% for R&#038;D centers)<\/td>\n<td>Record of qualified costs; relief in PIT\/CIT<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-dzialalnosc-badawczo-rozwojowa\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>IP Box<\/td>\n<td>5% of income from qualified IP<\/td>\n<td>IP records, nexus indicator, PIT\/IP or CIT\/IP attachment<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/osoba-prowadzaca-dzialalnosc-gospodarcza\/rozliczenie-dochodow-z-kwalifikowanych-praw-wlasnosci-intelektualnej\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/cit\/ulgi-i-odliczenia\/ip-box-cit\/\">CIT IP Box<\/a><\/td>\n<\/tr>\n<tr>\n<td>Expansion relief<\/td>\n<td>Additional 100% of costs (total 200%)<\/td>\n<td>Limit 1 million PLN annually; condition of revenue growth or its fulfillment within 2 years<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-ekspansje\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>Prototype relief<\/td>\n<td>30% of trial production and implementation costs (total 130%)<\/td>\n<td>Limit: deduction up to 10% of income; detailed list of costs<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-prototyp\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>Robotization relief<\/td>\n<td>Additional 50% of robotization costs (total 150%)<\/td>\n<td>Expenses incurred in 2022\u20132026<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-robotyzacje\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>Sponsorship relief (sport\/culture\/science)<\/td>\n<td>Additional 50% of costs (total 150%)<\/td>\n<td>Deduction in PIT and CIT; specific purposes only<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-sponsoring\/\">podatki.gov.pl<\/a><\/td>\n<\/tr>\n<tr>\n<td>&#8220;Cashless taxpayer&#8221; (terminal)<\/td>\n<td>Deduction of 200% of terminal operating costs (statutory limits)<\/td>\n<td>Available in PIT; analogous provisions in CIT<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/podatnik-bezgotowkowy\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.gov.pl\/web\/polska-bezgotowkowa\/podatnik-bezgotowkowy\">gov.pl<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"can-you-use-one-off-depreciation-and-in-what-amount\"><\/span>Can you use one-off depreciation and in what amount?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You have two paths: 50,000 euro for a&nbsp;small taxpayer and up to 100,000 PLN for brand new fixed assets. Conditions vary in terms of asset scope and value thresholds.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"limits-and-regulations\"><\/span>Limits and regulations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>One-off depreciation up to the equivalent of 50,000 euro (small taxpayer and beginning entrepreneurs). Source: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19920210086\/U\/D19920086Lj.pdf\">CIT art. 16k sections 7\u201313<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19910800350\/U\/D19910350Lj.pdf\">PIT art. 22k sections 7\u201313<\/a>.<\/li>\n<li>One-off write-off up to 100,000 PLN for brand new fixed assets from groups 3\u20136 and 8 K\u015aT (additional value conditions apply). Source: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20170001448\/T\/D20171448L.pdf\">Journal of Laws 2017 item 1448<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19920210086\/U\/D19920086Lj.pdf\">CIT art. 16k sections 14\u201321<\/a>.<\/li>\n<li>Assignment to K\u015aT groups and technical documentation are crucial.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-does-the-bad-debt-relief-work-and-when-do-you-apply-it\"><\/span>How does the bad debt relief work and when do you apply it?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>After 90 days from the payment deadline, you can reduce the tax base as a&nbsp;creditor. The debtor must increase the tax base after 90 days.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-to-do-in-practice\"><\/span>What to do in practice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Check the 90th day from the invoice\/contract payment deadline.<\/li>\n<li>In the advance payment or annual PIT\/CIT, include the reduction\/increase.<\/li>\n<li>After payment, reverse the adjustment in the year of settlement.<\/li>\n<\/ol>\n<p>Source: <a href=\"https:\/\/www.gov.pl\/web\/finanse\/nie-ma-podatku-od-niezaplaconych-faktur\">gov.pl \u2013 Ministry of Finance<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"can-r-d-relief-be-combined-with-ip-box-5\"><\/span>Can R&#038;D relief be combined with IP Box 5%?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes. First, you deduct R&#038;D costs, and the qualified IP income is taxed at 5%. Detailed records of IP costs and revenues are required.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"minimum-set-of-documents\"><\/span>Minimum set of documents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Records of R&#038;D costs and working hours.<\/li>\n<li>IP records with nexus indicator calculation.<\/li>\n<li>PIT\/IP or CIT\/IP attachment. Sources: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/osoba-prowadzaca-dzialalnosc-gospodarcza\/rozliczenie-dochodow-z-kwalifikowanych-praw-wlasnosci-intelektualnej\/\">PIT IP Box<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/cit\/ulgi-i-odliczenia\/ip-box-cit\/\">CIT IP Box<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-does-robotization-relief-work-until-the-end-of-2026\"><\/span>How does robotization relief work until the end of 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You can deduct an additional 50% of robotization costs. The relief covers expenses included in tax deductible costs in 2022\u20132026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"scope-of-costs\"><\/span>Scope of costs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Industrial robots, equipment, software, training, integration.<\/li>\n<li>Deduction in PIT or CIT in the annual return. Source: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-robotyzacje\/\">podatki.gov.pl<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-is-the-%e2%80%9ccashless-taxpayer%e2%80%9d-terminal-status\"><\/span>What is the &#8220;cashless taxpayer&#8221; (terminal) status?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You can deduct 200% of terminal operating costs within the statutory limit. Preferences support cashless payments.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"conditions-and-deductions\"><\/span>Conditions and deductions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Relief in PIT (art. 26hd et seq. \u2013 &#8220;cashless taxpayer&#8221;), analogous in CIT. Sources: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/podatnik-bezgotowkowy\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.gov.pl\/web\/polska-bezgotowkowa\/podatnik-bezgotowkowy\">gov.pl<\/a>.<\/li>\n<li>Remember to keep documents from the terminal operator.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"is-it-worth-considering-estonian-cit-as-an-alternative\"><\/span>Is it worth considering Estonian CIT as an alternative?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes, if you reinvest profits. In the Estonian model, you pay tax upon profit distribution or hidden profits.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"key-benefits\"><\/span>Key benefits<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Deferral of CIT until profit distribution. Source: <a href=\"https:\/\/www.podatki.gov.pl\/cit\/estonski-cit\/\">podatki.gov.pl \u2013 Estonian CIT<\/a>.<\/li>\n<li>Effective combination with investments and reliefs without double-counting costs.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-does-it-look-like-in-practice-progress-holdings-experience\"><\/span>What does it look like in practice? Progress Holding&#8217;s experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In 2023\u20132025, we implemented over 300 R&#038;D and IP Box relief settlements for SMEs. The average tax savings amounted to 12\u201318% of the annual tax.<\/p>\n<p>The most common error is the lack of R&#038;D working time records and the separation of IP costs. Companies then lose the right to deduction or part of the benefits.<\/p>\n<p>In manufacturing, small businesses often confuse robotization with automation without meeting the definition of an &#8220;industrial robot.&#8221; We verify specifications and agreements with integrators before purchase.<\/p>\n<p>Progress Holding conducts relief audits and prepares a&nbsp;complete set of documents for KAS control. We also ensure implementation in the accounting system and team training.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"can-i-combine-r-d-with-prototype-relief-and-ip-box\"><\/span>Can I combine R&#038;D with prototype relief and IP Box?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, if you do not deduct the same cost twice. R&#038;D applies to costs, IP Box to income from IP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-to-check-if-i-meet-the-%e2%80%9csmall-taxpayer%e2%80%9d-condition\"><\/span>How to check if I meet the &#8220;small taxpayer&#8221; condition?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Convert sales revenue from the previous year to PLN according to the NBP exchange rate from the 1st business day. Compare it with 2 million euro (PIT art. 5a point 20; CIT art. 4a point 10).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"robotization-%e2%80%93-until-when-do-i-have-time-for-expenses\"><\/span>Robotization \u2013 until when do I have time for expenses?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The relief covers costs included in tax deductible costs in 2022\u20132026. You make deductions in the annual return for the year the cost was incurred.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-to-document-ip-box-5\"><\/span>How to document IP Box 5%?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Maintain IP records and related costs with the nexus indicator. Attach PIT\/IP or CIT\/IP to the return.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-deduct-the-terminal-in-a-lump-sum\"><\/span>Can I deduct the terminal in a&nbsp;lump sum?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, the &#8220;cashless taxpayer&#8221; relief provides for deductions in PIT. Check the limits and confirmations from the operator.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"sources-and-legal-acts-selection\"><\/span>Sources and legal acts (selection)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>R&#038;D: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-dzialalnosc-badawczo-rozwojowa\/\">podatki.gov.pl<\/a><\/li>\n<li>IP Box: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/osoba-prowadzaca-dzialalnosc-gospodarcza\/rozliczenie-dochodow-z-kwalifikowanych-praw-wlasnosci-intelektualnej\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/cit\/ulgi-i-odliczenia\/ip-box-cit\/\">podatki.gov.pl<\/a><\/li>\n<li>Expansion: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-ekspansje\/\">podatki.gov.pl<\/a><\/li>\n<li>Prototype: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-prototyp\/\">podatki.gov.pl<\/a><\/li>\n<li>Robotization: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-robotyzacje\/\">podatki.gov.pl<\/a><\/li>\n<li>Sponsorship: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/ulga-na-sponsoring\/\">podatki.gov.pl<\/a><\/li>\n<li>&#8220;Cashless taxpayer&#8221;: <a href=\"https:\/\/www.podatki.gov.pl\/pit\/ulgi-odliczenia-i-zwolnienia\/podatnik-bezgotowkowy\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.gov.pl\/web\/polska-bezgotowkowa\/podatnik-bezgotowkowy\">gov.pl<\/a><\/li>\n<li>Rates and small taxpayer status: <a href=\"https:\/\/www.podatki.gov.pl\/cit\/stawki-podatkowe\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=wdu19920210086\">CIT Act<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19910800350\/U\/D19910350Lj.pdf\">PIT Act<\/a><\/li>\n<li>One-off depreciation: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19920210086\/U\/D19920086Lj.pdf\">CIT art. 16k<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19910800350\/U\/D19910350Lj.pdf\">PIT art. 22k<\/a><\/li>\n<li>Bad debt relief (MF information): <a href=\"https:\/\/www.gov.pl\/web\/finanse\/nie-ma-podatku-od-niezaplaconych-faktur\">gov.pl<\/a><\/li>\n<li>Estonian CIT: <a href=\"https:\/\/www.podatki.gov.pl\/cit\/estonski-cit\/\">podatki.gov.pl<\/a><\/li>\n<\/ul>\n<p>Need support in selecting and settling reliefs? Progress Holding will conduct a&nbsp;relief audit, prepare records, and settle returns. Call: +48 603 232 418 or write: <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>In 2026, a&nbsp;small business can deduct innovation, expansion, and investment costs. You can benefit from R&#038;D, IP Box 5%, prototype relief, expansion relief, robotization relief, sponsorship relief, one-off depreciation, and &#8220;cashless taxpayer&#8221; relief. Below, I explain the rules, limits, and required documents. Who is a&nbsp;&#8220;small taxpayer&#8221; and what rates apply in 2026? A small taxpayer [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5563,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=5561"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5561\/revisions"}],"predecessor-version":[{"id":5564,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5561\/revisions\/5564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/5563"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=5561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=5561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=5561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}