IP Box

Increase your innovation, reduce your taxes!

Do you want to reduce your company's tax burden by focusing on innovation? IP Box relief is an opportunity for real savings. Discover how you can reduce the cost of doing business by investing in creativity and modern solutions.

What is IP Box relief?

IP Box (Intellectual Property Box) is a tax relief (preference) dedicated to innovative entrepreneurs, i.e. those carrying out research and development activities.

Research and development is work that produces new solutions or improves existing ones. Manifestations of such activities may include research or the development of innovative technologies. It is therefore a particularly attractive option for companies developing engineering or software solutions.

A taxpayer taking advantage of this preference can tax the portion of their income that is derived from eligible intellectual property (IP) rights at a reduced rate of 5%.

Who can benefit from IP Box relief?

Many companies, especially those in the IT or pharmaceutical sector, have the opportunity to benefit from tax preferences. To benefit from the relief, the entrepreneur must meet four conditions.

They have to be a PIT or CIT taxpayer – in the case of a PIT taxpayer, the permitted forms of taxation are the flat tax and the tax scale (general rules).
They must carry out research and development activities , that result in the creation or development of qualified intellectual property rights, such as:
  • a copyright in a computer program
  • a patent
  • a utility model protection
  • a design registration right
  • a right from registration of a topography of an integrated circuit
  • supplementary protection right for a patent for a medicinal or plant protection product
  • a right from registration of a medicinal product and an a medicinal product approved for trading
  • a breeder’s exclusive right to protect a plant variety bred or discovered and derived
They have to incur eligible costs in relation to the production of qualified IP (e.g., for a software developer, this would be the costs associated with the hardware required to produce the software).
They must keep separate records for the purpose of accounting for the relief, under which the so-called 'Nexus Index' is calculated. It is used to settle the relief and determine the final amount of the PIT refund.

What are the benefits of an IP Box?

profit

More operational funds

Taking advantage of IP Box relief can significantly reduce a company's tax burden and allow reinvestment in growth.
return-on-investment

An attractive refund amount

Depending on the amount of revenue, tax refunds can amount to as much as several tens of thousands of zlotys.
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Possibility of retroactive accounting

The taxpayer can also account for the IP Box relief retroactively over 5 tax years since 2019, if he or she met the criteria to benefit from it at that time.

What are the benefits of an IP Box?

profit

More operational funds

Taking advantage of IP Box relief can significantly reduce a company's tax burden and allow reinvestment in growth.
return-on-investment

An attractive refund amount

Depending on the amount of revenue, tax refunds can amount to as much as several tens of thousands of zlotys.
calendar

Possibility of retroactive accounting

The taxpayer can also account for the IP Box relief retroactively over 5 tax years since 2019, if he or she met the criteria to benefit from it at that time.

Why is it a good idea to use the services of JB Solutions?

We provide full support in the process of benefiting from the IP Box relief. In providing the service, our experienced team of solicitors and barristers:

  • performs a preliminary analysis of the activity in terms of the possibility of accounting for the IP Box relief
  • identifies the eligible income and costs
  • prepares, at the client's request, an application for an individual interpretation
  • keeps detailed records and settles the relief with the Tax Office  

We also support our clients during audits, guaranteeing the safety and reliability of the services provided.

Write us!

Get in touch
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+48 58 380 80 85
kontakt@jbsolutions.pl

The controller of personal data is JB Solutions sp. z o.o. with its registered office in Gdańsk at ul. Jana z Kolna 11, 80-864 Gdańsk, entered in the Register of Entrepreneurs kept by the District Court Gdańsk-Północ in Gdańsk, 7th Economic Division under the KRS number: 0000518202, NIP (Tax ID Number): 5842735503, REGON (Statistical Number): 222071637.