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Robotisation relief vs tangible assets purchased before 2022

by Joanna Litwińska

26 August 2022

Robotisation relief has been available since 1 January 2022. Enterprises which pay CIT or PIT may additionally deduct 50% of tax-deductible costs incurred in a given year for robotisation projects. The relief is planned to be available in the years 2022–2026.

Who is it for?

The relief is available to small and large enterprises, regardless of the industry they operate in. The relief applies to the purchase or lease of brand new robots. It also covers other elements, such as employee training. Only enterprises which invest in solutions that fall within the definition of an industrial robot may benefit from the relief.

Currently, tax authorities present the view that the relief is also available to enterprises which had spent their money on robotisation before the Polish Deal came into force. If brand new assets which met the statutory conditions were purchased and entered into tangible asset records before 1 January 2022, the depreciation charges made between 2022 and 2026 may be accounted for as part of the robotisation relief.

If you would you like to know whether the relief is available to you and how you can use it, you are welcome to contact our experts.