Robotization Tax Credit Through 2036
The Ministry of Finance and Economy has submitted for public consultation a draft law amending the Personal Income Tax Act, the Corporate Income Tax Act, and the Flat-Rate Income Tax Act (draft UD461), which provides for an extension of the automation tax credit for another 10 tax years—until the end of the tax year beginning in 2036. The amount of the additional deduction is to remain unchanged.
At the same time, the draft is intended to resolve the most significant dispute regarding how the tax credit is calculated. In accordance with the approach adopted by the Ministry of Finance, the eligible expense is to be the amount of depreciation write-offs on a fixed asset, rather than its acquisition cost deducted as a lump sum.
1. What is set to change?
The draft does not increase the amount of the tax credit. However, it extends the period of its application and is intended to clearly define the timing and basis for the additional deduction.
Area Current Rules UD461 Bill
Period of Application Costs incurred in tax years beginning between 2022 and 2026. Costs also incurred in the following 10 tax years—through the end of the tax year beginning in 2036.
Amount of the deduction An additional deduction of up to 50% of tax-deductible costs incurred for robotization. No change—the additional deduction is still to amount to up to 50% of eligible costs.
Basis for the deduction: Dispute: the acquisition cost of the fixed asset or the
depreciation charges made on it. The regulations are intended to confirm that the amount of depreciation charges constitutes the eligible cost.
2. How does the robotization tax credit work?
The tax credit is regulated by Article 38eb of the CIT Act and Article 52jb of the PIT Act. It allows taxpayers deriving income from operating activities to additionally deduct up to 50% of the tax-deductible costs incurred for robotization from their tax base.
3. Purchase price or depreciation?
Current regulations specify that “purchase costs” are considered tax-deductible expenses incurred for robotization. At the same time, Article 38eb(1) of the CIT Act links the tax relief to tax-deductible costs incurred in a given tax year. In the case of fixed assets, the purchase expense generally becomes a tax-deductible cost through depreciation write-offs. The combination of these regulations has led to conflicting interpretations.
The tax authorities’ position – 50% of the depreciation charges classified as tax-deductible expenses in a given year is subject to an additional deduction, rather than 50% of the fixed asset’s acquisition price deducted as a one-time amount.
Favorable case law—In a series of non-final judgments, provincial administrative courts have allowed a one-time deduction of 50% of the acquisition price, citing, among other things, the literal wording of the list of robotization costs.
Direction of the draft – the amendment is intended to explicitly confirm the Ministry of Finance’s approach and link the settlement of the tax credit to the depreciation charges made.
4. Example of the Impact on Tax Settlement
Assumptions: a robot with an initial value of PLN 1,000,000, tax depreciation of 10% per year, a corporate income tax (CIT) rate of 19%, full eligibility for the tax credit, and income sufficient to utilize the deduction.
Item Annual Amount Effect
Depreciation write-off PLN 100,000 Tax-deductible expense under general rules
Additional deduction PLN 50,000 50% of the annual depreciation write-off
CIT savings PLN 9,500 PLN 50,000 × 19%
Total potential
savings: 95,000 PLN With full amortization of the initial value
over 10 years
5. Other changes covered by UD461
The draft also provides for significant changes to other tax incentives:
Incentive Proposed change
Expansion tax credit: Repeal of Article 18eb of the CIT Act and Article 26gb of the PIT Act.
Internet tax credit: Elimination in PIT and the lump-sum tax.
Blood donation tax credit: Doubling of the deduction amount for donated blood and its components—from 130 PLN to
260 PLN per liter.
6. Status of Legislative Work
Draft UD461 is currently in the public consultation phase. The planned date for its adoption by the Council of Ministers is the third or fourth quarter of 2026, and the changes are expected to take effect, in principle, on January 1, 2027. The draft may be subject to change during further legislative proceedings.
How can we help?
We offer support in identifying eligible costs, conducting technical and tax assessments of investments, calculating benefits, preparing documentation confirming eligibility for the tax credit, and analyzing historical tax returns and pending disputes.
We hope you find the above information helpful. If you have any questions or concerns, please do not hesitate to contact us.
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