R&D Relief for Sole Proprietorships (JDG) in Poland (2026) — Research and Development
The research and development (R&D) relief for sole proprietorships (JDG) in 2026 in Poland. Double deduction of costs, conditions, who can benefit. A practical guide.
The R&D relief (badawczo-rozwojowa) allows you to deduct an additional 100% of costs incurred on research work. That means you deduct 200% of costs in total. For a programmer, engineer, or researcher — this is a huge saving.
In this guide, I explain the rules for R&D relief for sole proprietorships (JDG) in Poland in 2026.
What Is the R&D Relief?
R&D relief (research and development) — double cost deduction
The R&D relief lets you deduct R&D costs twice: normally (100%) + additionally (100%) = a total of 200%. Available only on the tax scale and linear tax.
You deduct R&D costs once as normal business costs (100%), and a second time as additional relief (100%). Total 200% deduction.
Available tax forms
R&D relief is not available on the lump sum (no cost deduction possible).
Qualifying costs
Remuneration of employees involved in R&D work
Materials consumed during R&D work
Machinery, apparatus, devices for R&D
Scientific services, expert opinions, equipment rental
Example: 50,000 zł in R&D costs
Double deduction gives an additional tax benefit at the 19% linear rate.
| R&D costs | Deduction | PIT rate | Tax savings |
|---|---|---|---|
| Normal deduction | 50 000,00 zł (100%) | 19% | 9500,00 zł |
| Additional deduction | 50 000,00 zł (100%) | 19% | 9500,00 zł |
| Total | 100 000,00 zł (200%) | 19% | 19 000,00 zł |
To benefit from the relief, you must keep a separate record of R&D costs and indicate them in your PIT return.
Key rule: R&D relief is an additional 100% deduction on costs you have already deducted normally. Total 200%. If you spend 50,000 zł on R&D, you save an additional 9,500 zł in tax (19%).
Investing in research and development? Let's check your savings.
Let's calculate →Based on Art. 18d of the PIT Act and Art. 18d of the CIT Act. Qualifying costs: salaries, materials, equipment, services. Since 2022, the additional deduction is 100% (previously 50%).
The R&D relief allows you to deduct research and development costs twice over:
- Normal deduction: 100% of costs (like any business cost)
- Additional deduction: +100% (additionally from income)
Total: you deduct 200% of costs from income.
Who can benefit:
- Entrepreneurs on the tax scale and flat tax (not lump-sum tax)
- Those engaged in research and development (R&D) activity
What Counts as R&D Activity?
R&D activity (research and development) includes:
1. Basic Research
- Original research work (scientific)
- Not aimed at a specific commercial application
2. Applied Research
- Work aimed at a specific solution
- Prototyping, testing
3. Development Work
- Implementing research results into practice
- Creating new products, processes, technologies
What Can Be Deducted Twice?
Qualifying costs:
- Salaries of R&D staff (including social insurance / ZUS)
- Materials and raw materials consumed in research
- Equipment used for R&D (computers, tools)
- External services (laboratories, expert opinions)
- Patents and licenses related to R&D
What cannot be deducted:
- General company costs (office rent, administration)
- Marketing and sales costs
- Serial production costs (that's not R&D)
How to Calculate the Saving?
Example: programmer on flat tax
-
R&D costs: 50,000 zł annually (salary + equipment)
-
Normal deduction: 50,000 zł from income
-
Additional (R&D relief): +50,000 zł from income
-
Total deduction: 100,000 zł
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Tax without relief: 50,000 × 19% = 9,500 zł
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Tax with relief: 100,000 × 19% = 19,000 zł less tax
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Savings: 9,500 zł annually
Conditions for Using the Relief
1. R&D Documentation
You must maintain a separate record of R&D costs:
- Time spent on R&D projects
- Project descriptions
- Materials and equipment
- Separation from other costs
2. Declaration in PIT
In PIT-36/PIT-36L, you enter the additional R&D deduction.
3. Not on Lump-Sum Tax (Ryczałt)
The R&D relief applies only to the tax scale and flat tax. On lump-sum tax (ryczałt) — no relief.
Most Common Mistakes
1. No R&D Documentation
Without a separate record — the tax office (US) rejects the relief.
2. Mixing R&D with Production
Serial production costs are not R&D. Only research and development work qualifies.
3. No Relief on Lump-Sum Tax (Ryczałt)
The R&D relief does not work on lump-sum tax (ryczałt).
4. Forgetting the Additional Deduction
You always deduct normal costs. The additional 100% — only if you file a declaration in PIT.
FAQ
Can a programmer benefit?
Yes, if they create new solutions (software, algorithms). Cranking out code — that's not R&D.
Does it work on lump-sum tax (ryczałt)?
No. The R&D relief is only available on the tax scale and flat tax.
How much can be deducted?
An additional 100% of R&D costs (200% total). No limit.
Do I need a patent?
No. R&D work is sufficient. A patent is a plus, but not a requirement.
Need Help with the R&D Relief?
I run sole proprietorship (JDG) accounting with R&D relief — documentation, deduction, PIT. From 49 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/pl.
Note: R&D relief: an additional 100% of research and development costs (200% total). Only on the tax scale and flat tax. Requires a separate record. Before making a decision, consult an accountant.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
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