Polish tax law currently offers a set of solutions that theoretically are meant to favor investments in factory robotics, yet the real attractiveness of these solutions remains the subject of debate among entrepreneurs and tax advisors.
The robotics relief was introduced into Polish tax laws under the Polish Deal package, by virtue of the act of 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts. The legal basis is Article 38eb of the CIT Act and Article 52jb of the PIT Act, which entered into force on 1 January 2022. The relief is temporary in nature. It was provided for a period of five years, so it applies to expenditure incurred in tax years beginning in 2022, 2023, 2024, 2025 and 2026. This means that under current law, to benefit from the relief, expenses on robotics must be incurred in a tax year that began in 2026, i.e. no later than the end of 2026. After that date, the possibility of using the relief expires, which is one of the most serious limitations of this instrument.
The mechanism of the relief consists of an additional deduction from the tax base of 50 percent of tax deductible costs incurred on robotics in a given tax year. It should be emphasised that this is an additional deduction. The entrepreneur may first include the same expenses as tax deductible costs under general rules, and then deduct an additional 50 percent from the tax base. In practice, this means that the total deduction can amount to 150 percent of the costs incurred, which is an extremely favourable solution from the perspective of the tax burden. All taxpayers subject to PIT and CIT who conduct business activity and generate income other than income from capital gains may benefit from the relief, regardless of the size of the enterprise or the profile of its activity.
Catalogue of eligible expenses, what can be deducted?
The legislator has defined relatively precisely the catalogue of expenses that may be included in the robotics relief. This list primarily includes the costs of acquiring brand new industrial robots, and then peripheral machinery and equipment functionally related to the industrial robots. The regulations also indicate machinery, equipment and other items functionally related to industrial robots, serving to ensure ergonomics and human safety, in particular sensors, controllers, relays, safety locks, physical barriers such as fencing or covers, and optoelectronic protective devices such as light curtains or area scanners.
The catalogue also includes machinery, equipment or systems for remote management, diagnosis, monitoring or servicing of industrial robots, in particular sensors and cameras, as well as devices for human machine interaction. In terms of intangible assets, the deduction covers the costs of acquiring software and other intangible assets necessary for the correct commissioning and acceptance for use of industrial robots and accompanying fixed assets. The costs of acquiring training services concerning industrial robots and accompanying fixed assets or intangible assets may also be deducted. In the case of leasing, the relief only covers lease payments under a finance lease, so operating leases are excluded. A condition is that after the basic lease period, the lessor transfers ownership of the leased item to the lessee.
Robotics relief versus other tax incentives
The system of Polish innovation tax incentives is not limited solely to the robotics relief. In practice, entrepreneurs investing in modern technologies may benefit from several complementary instruments, although combining them requires caution and precise separation of costs. The most important of these is the research and development relief, which allows the deduction from the tax base of eligible R&D costs. In 2024, 3,541 taxpayers used it, and the value of deducted costs exceeded PLN 10 billion, growing by nearly 20 percent year on year.
Companies may deduct up to 100 percent of these costs, and in the case of research and development centres even up to 200 percent. Regulations introduced from 2022 allow simultaneous use of the R&D relief and preferential taxation of income from qualified intellectual property rights, i.e. the IP Box. First deducting eligible costs under the R&D relief, and then taxing income from commercialisation of the results of those work at a rate of 5 percent.
The prototype relief, introduced as a separate instrument, supports companies in moving from the research and development stage to implementing innovative products. Enterprises may deduct 30 percent of the costs of trial production and expenses related to introducing a new product to the market, provided that the deduction does not exceed 10 percent of the income earned in the given tax year. Under the prototype relief, a taxpayer may deduct from the tax base 30 percent of the expense incurred on the acquisition or manufacture of an industrial robot used to start trial production of a new product.
An entrepreneur may potentially apply the robotics relief, the R&D relief and the prototype relief in parallel, provided that the costs do not overlap and are properly separated. This requires meticulous record keeping and documentation, which for many companies, especially smaller ones, constitutes a significant administrative barrier.
Experts point out that the key to safely applying the reliefs is correct identification of qualifying activity, precise record keeping and separation of costs. For companies carrying out intensive development work, combining these instruments is an important tax optimisation tool and improves business profitability, but requires the involvement of qualified tax advisors.
Deduction limits and quantitative restrictions
The robotics relief, despite its attractiveness, is subject to significant quantitative restrictions. The deduction of 50 percent of eligible costs may not exceed the amount of income obtained in the given tax year by the taxpayer from income other than income from capital gains. In practice, this means that the entrepreneur cannot deduct more than their taxable income. A loss in a given year prevents the use of the relief, and the unused portion of the deduction cannot be carried forward to subsequent years. This is one of the most serious limitations of the instrument, because companies in the investment phase, which incur high outlays on automation and as a result generate a loss or low income, cannot fully exploit the potential of the relief.
Another limitation stems from the fact that the deduction does not apply to costs that have been reimbursed to the taxpayer in any form or have been deducted from the tax base on another basis. The regulations exclude the possibility of deducting costs incurred on robotics relating to specific activities or assets specified in the CIT Act. In the case of entrepreneurs conducting business activity in a special economic zone on the basis of a permit or as part of implementing a new investment on the basis of a support decision, only costs that are not included in exempt income are eligible for deduction.
Disputes over the scope of the relief
One of the key challenges for entrepreneurs wishing to benefit from the robotics relief is the ambiguity of the regulations and the discrepancies between the position of tax authorities and the case law of administrative courts. The Provincial Administrative Court in Poznan, in a 2026 judgment, file number I SA/Po 301/26, dealt with the case of a company producing multilayer cardboard, which acquired two brand new machines, a palletising line and a conveyor system, and wanted confirmation of whether these machines meet the definition of an industrial robot under Article 38eb(3) of the CIT Act. The Director of the National Tax Information Service took a position contrary to the company’s application, leading to a court dispute.
The Provincial Administrative Court in Poznan in its 2026 judgment took a highly interesting position. The court found, among other things, that expenses for the acquisition of an industrial robot may be deducted either through depreciation write offs or in a single amount, leaving taxpayers the choice of method of settling the relief. The court held that if an entrepreneur starts depreciation before the end of 2026, they may continue it in subsequent years until the relief is fully settled, even after the formal expiry of the preference.
This is a highly favourable interpretation for taxpayers, because it allows the tax benefits to be spread over time and avoids the situation where a one off deduction would be impossible due to lack of sufficient income in the year the expense was incurred. Similar, favourable case law appeared in other cases. In judgment I SA/Po 167/25, the court held that a taxpayer has the right to deduct in a single amount half of the expenses incurred on the purchase of a robot, without the need to settle the relief in parallel with depreciation write offs, which significantly increases the attractiveness of this tax preference.
The discrepancies between the line of case law of the administrative courts and the position of the tax authorities mean that the robotics relief is the subject of numerous interpretative disputes. The approach of the tax authorities is often more restrictive than that of the courts, which puts entrepreneurs before a difficult choice. Either adopt a cautious method, consistent with the practice of the authorities, or apply a more favourable interpretation, risking a dispute with the tax authorities. This state of legal uncertainty is one of the factors limiting the effectiveness of the system.
Tax depreciation of robots as a complement to the relief
Regardless of the robotics relief, acquired industrial robots are subject to standard tax depreciation rules. Under the applicable regulations, industrial robots and peripheral equipment and machinery are fixed assets, depreciated from the first month following the month they are put into use. The depreciation rate for industrial robots is 18 percent, which using the straight line method means a depreciation period of about 5.5 years. This is a relatively high rate compared with many other categories of fixed assets, which in itself constitutes a certain investment incentive.
An entrepreneur may depreciate industrial robots according to their chosen method, straight line, declining balance or individual, where the rate set by the taxpayer may not exceed 30 percent of the initial value of the fixed asset. The choice of method is significant from the perspective of combining the robotics relief with depreciation write offs. The higher the write offs in the initial years of a robot’s use, the larger the basis for the additional deduction under the relief, but also the greater the burden on the financial result in the short term. In practice, some entrepreneurs choose the straight line method for simplicity of settlement, while others choose the declining balance or individual method to maximise tax benefits in the first years after the investment.
A chance for a breakthrough
In March 2026, a parliamentary bill amending the tax regulations concerning the robotics relief was submitted to the Sejm, which could significantly change the architecture of the support system for investments in production automation in Poland. The bill proposes two key changes. First, the removal of the provision expiring the relief at the end of 2026, which in practice would mean the indefinite operation of the preference.
Second, raising the level of deduction from 50 percent to 100 percent of eligible costs. This would mean that a taxpayer could deduct from the tax base the entirety of the costs incurred on robotics, in addition to their standard inclusion as tax deductible costs. As a result, the total deduction would amount to 200 percent of the expenses incurred.
The bill was submitted in response to demands from the business community, which indicated that the preference has been operating for a relatively short time and has not yet fully fulfilled its stimulative function, especially in the industrial sector. Entrepreneurs appealed not only for an extension of the relief’s validity but also for an increase in its attractiveness to a level comparable with the R&D relief. The draft amendment is precisely a response to these demands.
The Ministry of Finance had not announced work on extending the relief, however, and the earlier narrative of the department rather suggested the expiry of the preference. Hence the parliamentary bill, although it has attracted the interest of part of the parliamentary community, does not yet have guaranteed support from the governing majority. In the opinion of experts, the chances of the amendment being passed in the form proposed by the bill are difficult to estimate.
They depend on the position of the Ministry of Finance, which assesses the budgetary impact of the proposed changes. Increasing the deduction from 50 to 100 percent and removing the expiry date of the relief would mean a significant reduction in budget revenues, at least in the short term. Supporters of the bill argue, however, that in the longer term higher robotics will translate into increased productivity, competitiveness of Polish industry and consequently higher tax revenues.
In practice, this means that entrepreneurs planning investments in robotics are in a situation of uncertainty. On the one hand, they know that the relief in its current form expires at the end of 2026, which encourages them to accelerate investment decisions and incur expenses before that date to avoid losing the right to the deduction. On the other hand, if the amendment is passed, the relief will become not only more permanent but also more favourable, which may encourage a postponement of investments in time. This regulatory uncertainty itself is a factor inhibiting investment, because entrepreneurs need a stable and predictable legal environment to plan long term capital outlays.
Effectiveness of the system
The effectiveness of the Polish tax system in stimulating robotics can be assessed on two levels. The declared level, i.e. the intentions of the legislator and the designed instruments, and the actual level, i.e. the scale of use of the reliefs and the level of robotics in the economy. Statistical data do not inspire optimism. Despite the robotics tax relief being in force since 2022, the number of new robots installed in Polish industry is systematically falling.
The world is accelerating automation. The global number of industrial robots increased almost ninefold over three decades, reaching about 4.6 million in 2024, while Poland with a result of 78 robots per 10,000 industrial workers remains clearly below the EU average. According to opinions cited in the specialist press, robotics is no longer an element of modernisation but a condition for maintaining competitiveness.
In 2024, only 427 taxpayers used the robotics relief. For comparison, 3,541 taxpayers used the R&D relief in the same year, and the value of deducted costs exceeded PLN 10 billion. This difference in the scale of use of the two instruments does not result solely from the nature of the qualifying activity. It rather indicates that entrepreneurs either are not sufficiently aware of the possibilities offered by the robotics relief, or encounter practical barriers in its application.
Research carried out for ABB shows that robot implementations have a direct impact on business results. 83 percent of companies increased production, 67 percent reduced operating costs, over 50 percent improved profitability, and 80 percent maintained employment levels despite automation. As one expert emphasises, robotics often does not replace work, but allows production to be maintained in the face of labour shortages and rising costs.
Despite these clear business benefits, Polish companies are implementing robotics more slowly than their European competitors, and the tax system, although offering potentially attractive tools, is unable to overcome other barriers. These include a lack of qualified staff, high investment costs, uncertainty about return on investment, or reluctance to change in small and medium sized enterprises. In these circumstances, tax law alone, even if well designed, is not enough to accelerate the automation of Polish industry. Advisory, training and financial support programmes are also needed.
Impact of the amendment of the tax ordinance on the stability of the system
Another factor affecting the attractiveness of the robotics relief is the changes to the Tax Ordinance that entered into force in 2025 and 2026, concerning the global top up tax. The new regulations cover the largest capital groups, those with consolidated revenues exceeding 750 million euros, and may in some cases limit the effects of tax reliefs if the combined tax rate in a given jurisdiction falls below a certain level.
For the largest Polish industrial enterprises, which are potentially the largest investors in robotics, this means that some of the benefits of the relief may be offset by the mechanisms of the global minimum tax. This is a new, previously unaccounted for risk that may affect the investment decisions of the largest players on the Polish market.
For the vast majority of Polish enterprises, small and medium sized ones, these provisions do not apply, meaning that the robotics relief retains its full effectiveness for them. Tax policy should be addressed primarily to this group of entities, which form the core of Polish industry and most need support in the automation process.
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