Relief for robotization – few people take advantage of this tax deduction
The relief covers both CIT and PIT taxpayers who obtain income other than capital gains. In practice, this means a faster return on investment and a real reduction in business costs.
The robotization relief was introduced in Poland in 2022 to support entrepreneurs investing in modern technologies. Its main addressee are companies developing production processes by purchasing industrial robots and related devices. But not only that.
The relief mechanism allows the taxpayer to deduct an additional 50% from the tax base. costs incurred related to robotization. However, there is an idea that he could deduct 100%. The robotization relief is to be valid until the end of 2026 – unless it is extended.
Relief for robotization until 2026
According to praw.pl, business organizations have appealed many times to expand its scope instead of ending this tax preference. Experts emphasize that there would be greater interest in the relief if it were not for the narrow interpretation of the regulations used by the tax office.
The disputes concern, among others: whether depreciation write-offs or direct costs of purchasing industrial robots with peripheral machines and instrumentation are deductible. The definition of an industrial robot is also controversial – is it a single machine or a set of machines?
– The Ministry of Finance is not conducting legislative or analytical work on extending the robotization relief. The robotization relief is a pilot solution. Therefore, possible changes to the applicable regulations and their direction should be prepared based on proposals, among others: from the analysis of data on the use of the current relief, taking into account the demands arising from the practice of its application – wrote Deputy Minister of Finance Jarosław Neneman in response to a parliamentary interpellation. – We also do not rule out that the conclusion of the analysis will be to extend the deadline for the robotization relief – he added.
Individual taxpayers recovered millions of zlotys
According to data from the Ministry of Finance, in the years 2022-2024 there has been an increased interest in the robotization relief among CIT taxpayers. In 2024, 299 taxpayers took advantage of it – an increase of 57%. The amount of deduction from the tax base for 2024 increased by 187%. – up to PLN 209 million.
PIT taxpayers are less interested in the robotization relief. For 2024, 146 taxpayers took advantage of it, and the amount deducted from the tax base was only PLN 13.4 million.
