On September 11, 2020, the Ministry of Finance published the announcement of the bill introducing a new CIT and PIT tax relief, the so-called robotization tax relief. It will allow for an additional deduction of 50% investment costs in assets incurred in relation to process of robotization of Polish enterprises.
Assumptions
According to the published information, taxpayers who bear investment costs related to the robotization of the enterprise, and which are included in the catalog of eligible costs, will be able to make additional deduction of 50% of the costs incurred for this purpose from their income tax. It means that tax benefits will amount up to 9,5% of incurred costs.
The legislator intends to allow all enterprises, regardless of their size and industry, to benefit from the robotization tax relief.
Eligible costs catalog
The catalog of eligible costs for the relief includes, among others, costs incurred on: purchase or leasing of new robots and cobots, purchase of software, purchase of equipment (e.g. tracks, rotators, controllers, motion sensors, end effectors), purchase of occupational health and safety devices, training for employees who will operate the new equipment.
Limitations
The planned tax relief will contain similar limitations as the already available R&D tax relief and IP Box.
Therefore, it can be expected that, in addition to the abovementioned deduction limit, the investor will have to exclude the possibility of deducting expenses returned or already deducted from tax.
For now, it is not clear whether the tax relief will also be available for companies operating under special economic zone exemption or the support decision. The deduction itself will be due in the year of incurring a given cost.
There is also planned a time limitation for the relief - only costs incurred on robotization until the end of 2025 will be eligible for deduction.
Status
The Ministry of Finance plans to announce draft of bill and to start public consultations soon. According to current plans the tax relief will enter into force starting from 1 January 2021.
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