We'll help you lower your tax rate. Take advantage of the IP Box relief.
What is IP Box?
This is a tax credit introduced to stimulate the market for new technologies and innovative solutions. Taxpayers who qualify for the credit apply a 5% tax rate instead of the general PIT/CIT rate.
By using the attractive IP Box relief, you can significantly reduce your tax.
Who can benefit from the relief?
The prerequisite for benefiting from the IP Box is to conduct research and development activities and to produce qualified IP.
The main determinant of R&D activity is its creative nature.
One of the activities that can benefit from an IP Box is research in computer science. This type of tax relief is intended, among others, for programmers or IT companies.
Find out how to pay 5% instead of 19% tax.
What is the process?
1. We verify that you qualify for IP Box relief
2. We prepare a request for an individual tax interpretation concerning the possibility of taking advantage of the relief in your particular case. The National Fiscal Information shall issue its decision within maximum 3 months from the date of filing the application.
3. After receiving a positive decision from the National Tax Information, we keep the necessary tax records for the IP Box relief for each year and file a correction to your tax return.
Ile to kosztuje?
Comprehensive conduct of activities relating to the use of IP Box relief.
- Verification of the agreement to benefit from the IP Box relief – PLN 299
- Verification in another language additionally – PLN 199
- Preparing an application for an individual tax interpretation regarding the possibility to take advantage of tax relief – PLN 1499
- Application fee – PLN 39
- Tax records IP Box – PLN 1499
- Correction or preparation of tax return – PLN 99
Frequently Asked Questions
Does the length of time you have been in business affect your ability to use the IP box?
No, the seniority of the company doesn’t matter. Both companies with many years of experience as well as newly established businesses can benefit from the relief.
To which forms of business the IP box relief is intended?
There are no restrictions on the use of the IP Box in this regard. All business entities are eligible for the relief.
What information the records should contain?
Records must include information on:
- achieved revenues
- costs incurred
income subject to a 5% tax rate
- other income
Will I pay 5% tax per month using the IP box relief?
Advance tax payments should be made at the rate applicable to the entrepreneur. After the end of the year, the IP Box can be used when settling the tax return. It is then possible to obtain a refund of the tax overpayment.
Instead of a refund, you can also declare to leave an overpayment for future tax liabilities.
What is the waiting time for issuing an individual tax interpretation regarding the possibility to take advantage of the relief?
It used to be that interpretations were issued within a maximum of 3 months. Now, during the pandemic, the waiting time has been extended to 6 months.
For what period is an individual tax ruling issued regarding the possibility to take advantage of the IP box relief?
The interpretation is issued without time limit. Its validity is subject to regulatory and factual changes.
What is research and development activity that is eligible for IP BOX relief?
Research and development includes creative activities: scientific research and development. It is necessary here to apply the criteria of regularity, creativity, increase and use of knowledge resources in the creation of new applications.
What is the IP qualification?
Qualified IP is, for example, copyright in a computer program, that is an intellectual property right that has been created, developed or improved by a programmer in the course of a research and development activity.