The End of the Robotics Tax Relief, But Not the End of Doubts
The tax relief allowing a deduction of 50% of costs incurred for robotics will likely remain in effect only until the end of 2026. The Ministry of Finance does not plan to extend this preference.
Although this relief has been in place since the beginning of 2022 and its probable end is now in sight, the regulation still raises questions about how it should be applied, notes Łukasz Łebski, Director in the Tax Reliefs and Incentives Team at Thedy & Partners.
According to tax authorities, taxpayers may benefit from the deduction through depreciation of purchased robots. However, the Regional Administrative Court (WSA) in Poznań has taken a different stance, stating that the choice of how to utilize the relief rests with the taxpayer. Consequently, taxpayers are also entitled to make a one-time deduction from the tax base of an amount equal to 50% of the costs incurred for robotics.
We are closely following the developments surrounding the robotics tax relief as it approaches the end of its term and encourage you to reach out to our specialists for support!