What is the relief for robotization about?
The relief for robotization is a tax incentive aimed at encouraging entrepreneurs to acquire industrial robots. Eligible taxpayers benefit from the relief by obtaining the right to reduce the tax base in CIT by the eligible costs incurred on robotization. What is important, the condition for taking advantage of the relief is not conducting R&D activity, or independently developing and creating robots or participating in a special competition procedure.
The deduction under the relief may not exceed 50% of the amount of eligible costs that have been incurred, and the amount of the deduction may not exceed the annual operating income earned by the taxpayer.
Interestingly, the legislator has limited the possibility of taking advantage of the robotization relief - it will only be possible until the end of the tax year started in 2026. It is, however, important to note that the authorities currently allow taxpayers to apply the relief to depreciation write-offs for robots acquired before 2022. – i.e. obtained before the introduction of this tax preference.
The definition of a robot and a peripheral machine
The definition of an industrial robot is key for the relief. It is an automatically controlled, programmable, multi-purpose and stationary or mobile machine, with at least three degrees of freedom, having handling or locomotion characteristics for industrial use, which meets all of the following conditions:
- exchanges data in digital form with control and diagnostic or monitoring devices for remote: control, programming, monitoring or diagnosing;
- is connected to ICT systems that streamline the taxpayer's production processes, in particular with production management, planning or product design systems;
- is monitored by sensors, cameras or other similar devices;
- is integrated with other machines in the taxpayer's production cycle.
The relief covers expenses incurred for the purchase of brand new robots as well as machines and peripherals functionally related to them. As part of the robotization relief, the taxpayer will also be able to deduct expenses for training staff in the use of robots and the purchase of software necessary for their operation. Importantly, only industrial robots are eligible for the relief.
Eligible costs under the relief
The eligible costs, i.e. expenses incurred for robotization, which will be deductible from the tax base, include:
1. The costs of acquiring brand new:
- Industrial robots
- Machines and peripherals for industrial robots functionally related to them,
- Machines, devices and other equipment functionally related to industrial robots that increase ergonomics and work safety at workstations where human interaction with an industrial robot takes place. In particular, we will classify all kinds of sensors, controllers, relays, safety locks, physical barriers (fences, shields) and optoelectronic protective devices (such as light curtains and area scanners) into this group of devices,
- machines, devices or systems for remote management, diagnosis, monitoring or servicing of industrial robots, in particular sensors and cameras,
- devices for interaction between a human and a machine falling within the definition of an industrial robot.
2. The costs of acquiring intangible assets, which are necessary for the correct setup and commissioning of industrial robots and other fixed assets listed in clause 1.;
- the costs of purchasing training services thematically related to industrial robots and the costs of other fixed assets or intangible assets referred to in clauses 1 and 2;
- the fees that have been fixed in the leasing contract for industrial robots and other fixed assets listed in clause 1. - if after the end of the basic period of the leasing contract, the financing party transfers the ownership of these fixed assets to the lessee.
The sale of a fixed or intangible asset (included as part of robotization costs) - if it took place before the end of its depreciation period - forces the taxpayer to return the previously deducted robotization relief amount. Similarly regulated is the situation of the sale of the object of a leasing contract by a taxpayer before the end of its basic period.
Our tax advisors know the system of tax reliefs very well and can offer comprehensive assistance
RSM Poland specialists have experience in advising on tax reliefs for robotization. Thanks to this, we can offer entrepreneurs comprehensive support in the implementation of the relief, including:
- Verification of a completed or planned investment;
- Defining the eligible costs and helping in their settlement;
- Analysis of documentation justifying the right to benefit from the relief and fulfillment of other formal obligations;
- Applying for an individual tax interpretation to secure the relief implementation process as much as possible.
Check whether the robotization relief applies to your company. Take advantage of the knowledge and experience of RSM Poland experts and recover some of the expenses you incur for robotization.