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Robotisation relief, introduced by the Polish Deal, is a tax relief allowing businesses to additionally deduct as much as 50% of tax-deductible costs incurred on robotisation in a tax year from their tax base. It applies only to tax-deductible costs incurred in 2022–2026, so little time remains to plan a qualifying investment. Read on to learn what the relief involves, who can use it and on what terms!
What is robotisation relief and what is its purpose?
Robotisation relief is detailed in Article 52jb of the Personal Income Tax Act of 26 July 1991. It permits a deduction from the tax base equal to 50% of tax-deductible costs incurred on robotisation in a given tax year. This amount cannot exceed the taxpayer's income from non-agricultural business activity in that tax year.
In practice, the relief allows robotisation expenditure to be accounted for twice. First, a business using the relief can include 100% of those costs as tax-deductible expenses, reducing its financial result, and then additionally deduct 50% of the costs from the tax base.
According to its purpose, robotisation relief is intended to help Polish industrial companies improve productivity and competitiveness by adopting the latest technologies in the form of industrial robots.
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Who can use robotisation relief? What expenditure is deductible?
The relief is available to taxpayers running a business taxed under progressive rates or the flat-rate income tax.
Under Article 52jb of the Personal Income Tax Act of 26 July 1991, deductible expenditures include:
- Costs of acquiring brand-new:
- industrial robots;
- peripheral machines and devices functionally connected with industrial robots;
- machines, devices and other items functionally connected with industrial robots that ensure ergonomics and workplace safety;
- machines, devices or systems for remote management, diagnosis, monitoring or servicing of industrial robots;
- devices for interaction between humans and machines;
- Costs of acquiring intangible assets and rights needed for correct commissioning and acceptance for use of industrial robots and the other fixed assets listed above;
- Costs of acquiring training services related to industrial robots and the other fixed assets or intangible assets and rights listed above;
- Lease payments for industrial robots and the other fixed assets listed above, if the financier transfers ownership to us at the end of the basic lease term.
Robotisation relief in practice: how to claim the additional deduction
Remember that, under Article 52jb(5) of the Personal Income Tax Act of 26 July 1991, the deduction applies only to tax-deductible robotisation costs incurred in 2022–2026. Not much time remains to decide on such an investment.
We can claim robotisation relief by filing the tax return for the year in which we incurred the robotisation cost.
This will be:
- PIT-36, or PIT-36S, if the business is taxed under progressive rates;
- PIT-36L, or PIT-36LS, if the business is subject to the 19% flat tax.
Attach a properly completed Information on tax-deductible costs incurred on robotisation form, namely PIT-RB/PIT-RBS; the current version is available on the Ministry of Finance website: https://www.gov.pl/web/finanse/pit-rbpit-rbs.
Recall that the deductible amount is 50% of tax-deductible robotisation costs incurred in the given tax year, but may not exceed income from non-agricultural business activity in that year. If the available deduction exceeds that income, the relief may be claimed in returns for the next six tax years, immediately following the year in which the entitlement arose or the deduction was used.
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