Niche reliefs 2026: robotisation, expansion, prototype
An overview of lesser-known tax reliefs used by specific companies. Who can use them, how much can be deducted and what the traps are.
In 2022 the Polish Deal reform introduced a family of “niche reliefs”: narrow, targeted tax preferences for specific investments. In the shadow of the well-known research and development (R&D) relief and the IP Box, these smaller rules are used less often.
This article covers three reliefs that, in our practice, entrepreneurs most often overlook: the robotisation relief, the expansion relief and the prototype relief. All of them apply in 2026.
The robotisation relief (Article 38eb CIT, Article 52jb PIT)
A deduction of 50% of the costs of acquiring industrial robots from the tax base. The preference applies to costs incurred in the tax years 2022–2026, so this is the last year it can be used in its current form.
What qualifies as a robot
The Act defines an “industrial robot” as an automatic industrial device that meets all of the following:
- Multi-tasking (it can perform different types of tasks)
- Programmability
- At least 3 axes of movement (stationarity of movement)
- The ability to self-monitor
- Data exchange with the production system
Examples: welding, painting and packing robots, assembly manipulators, cobots (collaborative robots), AGVs (autonomous transport vehicles in a warehouse).
What can be deducted
- Purchase of the robot: the gross price (if VAT is not deductible) or the net price
- Software necessary for the robot to work
- Training of robot operators (in the first year)
- Implementation services: integration with the existing production system
Example: a manufacturing company buys a welding robot for PLN 300,000 net. Deduction: PLN 150,000 from the tax base. At 19% CIT this gives PLN 28,500 of savings, in addition to standard depreciation.
The expansion relief (Article 18eb CIT, Article 26gb PIT)
A deduction of the costs of increasing sales of products from the tax base, up to PLN 1,000,000 a year. It applies only to manufacturers; distributors and trading companies are excluded.
What can be deducted
- Taking part in trade fairs: stands, space rental, fit-out, transport
- Promotional and information activities: advertising campaigns, marketing materials
- Preparing documentation necessary for sales in new markets (certificates, translations, registrations)
- Registering trademarks in Poland and abroad
- Preparing documentation for public tenders
The effectiveness condition
To keep the right to the relief, you must achieve, within 2 consecutive tax years after incurring the costs:
- An increase in revenue from the sale of the given product, or
- Revenue from the sale of products not previously sold, or
- Revenue from new markets (new countries, new B2B segments)
If the effect does not occur, the relief must be repaid with interest. That is why we recommend using it for specific, measurable projects, not for general image campaigns.
The prototype relief (Article 18ea CIT, Article 26ga PIT)
A deduction of 30% of the costs of trial production of a new product, or of bringing it to market, up to 10% of income from the given source (max PLN 1,000,000 a year).
What qualifies as trial production
“Trial production” is the transitional stage between the prototype (development) and serial production (sales). Qualifying costs:
- Adapting the machinery to the new product: adapting the production line, tooling
- Test production: raw materials, energy, operators’ work in trial mode
- Pre-production tests and research
- Certification of the product (CE, UDT (Office of Technical Inspection), other approvals)
Where it works best
- The electronics industry: a new PCB, prototypes, trial runs
- Pharmaceuticals: tests of pre-production batches
- Automotive: components after a design change
- Cosmetics: new formulas, stability tests, adapting mixers
- Food-tech: trial production of a new food product
The relief is often combined with the R&D relief: a prototype (R&D) plus trial production (the prototype relief) is a natural sequence.
Comparing the reliefs: which for whom
| Relief | For whom | Deduction | Limit | |------|----------|------------|-------| | Robotisation | Manufacturers investing in automation | 50% of costs | No annual limit | | Expansion | Manufacturers entering new markets | 100% of costs | PLN 1 million / year | | Prototype | Manufacturers introducing new products | 30% of costs | 10% of income, max PLN 1 million | | R&D | Companies carrying out R&D activity | 100–200% | None | | IP Box | Income from qualifying IP | 5% rate | None |
Records: the common denominator
Each of the reliefs requires separating the costs in the accounting records. In practice this means:
- Separate accounts or analytical accounts for qualifying costs
- Project documentation (invoices, contracts, scopes of duties)
- A summary used in the attachments to the return (PIT/B+R, PIT/IP and so on)
- Possibly an individual tax ruling for unclear cases
Summary
Niche reliefs are effective if a company reviews them systematically. The key is the role of accounting, not of the entrepreneur alone, in identifying qualifying costs. At Profais, as a standard after each completed quarter, we review clients’ investments for reliefs. If you want to know whether your recent investments qualify for any of the preferences, book a consultation as part of our accounting services. You will get the analysis within 3 working days. We are an accounting firm, not a tax adviser. Tax advice and opinions that go beyond day-to-day accounting are provided by tax advisers (in line with the Tax Advisory Act).
Sources: podatki.gov.pl: reliefs for entrepreneurs, the CIT Act (Articles 18d, 18ea, 18eb, 38eb), the PIT Act (Articles 26e, 26ga, 26gb, 52jb).