On 29 October 2026, EY Poland published a comprehensive guide on the robotization tax relief (ulga na robotyzację), which allows enterprises to deduct an additional 50% of qualified robotics costs from their corporate income tax base. The article outlines the eligibility criteria, qualifying assets (industrial robots, automated production lines), and the application process. Notably, the Ministry of Finance has signaled an extension of the relief until 2036, providing long-term certainty for manufacturers investing in Industry 4.0. The guide also addresses common pitfalls, such as incorrect classification of assets and missing documentation.
Key Takeaways
- Enhanced Deduction: Companies can deduct 150% of qualifying robotics expenditures (100% standard + 50% extra) from taxable income, effectively reducing the tax burden on automation investments.
- Qualifying Assets: Only new, unused industrial robots and peripheral equipment directly used in production processes qualify; software and IT systems are excluded unless integral to the robot.
- Extension to 2036: The planned legislative extension provides a decade-long horizon for capital expenditure planning, encouraging sustained investment in manufacturing automation.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement