Robotisation Tax Relief
This is a Polish tax relief, available to taxpayers who pay income tax in Poland. The robotisation tax relief in Poland applies in the years 2022-2026. Deduct 50% of the costs of investments in automation. WELDERSTAL from Grzawa (Silesian Voivodeship, Poland) helps with the documentation and the purchase of qualifying equipment - welding cobots and laser welders.
Costs eligible for deduction
- Purchase or leasing of industrial robots and cobots
- Installation and commissioning of the robot
- Control software and intangible assets needed to put it into operation
- Staff training in robot operation and programming
- Equipment, peripheral accessories and sensors
- Lease payments (the capital part of the instalments)
PIT (personal income tax) and CIT (corporate income tax) taxpayers running non-agricultural business activity (taxed at the progressive tax scale or the flat tax rate), regardless of company size. The robot must actually be used in the production process.
If you report a loss in a given year, or your income is lower than the deduction - you can settle the unused part of the relief in your tax returns for the following 6 tax years.
from the tax base (not from the tax itself)
At a 19% CIT rate, the actual tax saving from the relief alone is PLN 2,660 (PLN 14,000 x 19%).
Under the Act (the Polish Corporate Income Tax Act and its personal income tax counterpart): an automatically controlled, programmable, multipurpose machine with at least 3 degrees of freedom, having manipulating or locomotive properties for industrial purposes. WELDERSTAL welding cobots (6 axes) meet this definition.
Want to use the relief?
Get in touch to find out how to apply the relief when buying a cobot or a laser welder.