{"id":100028,"date":"2026-09-10T12:00:00","date_gmt":"2026-09-10T10:00:00","guid":{"rendered":"https:\/\/krs-adwokaci.pl\/?krs-import=ulga-na-dzialalnosc-badawczo-rozwojowa"},"modified":"2026-10-26T10:26:03","modified_gmt":"2026-10-26T09:26:03","slug":"ulga-na-dzialalnosc-badawczo-rozwojowa","status":"publish","type":"page","link":"https:\/\/krs-adwokaci.pl\/en\/ulga-na-dzialalnosc-badawczo-rozwojowa\/","title":{"rendered":"B+R \/ Ulga na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105 \u0141\u00f3d\u017a IP BOX"},"content":{"rendered":"
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KRS Law Firm \u00b7 Tax Optimisation<\/p>\n<\/div><\/div>\n\n

R&D Tax Relief \/ IP Box<\/h1><\/div><\/div>\n\n

IP Box provides preferential taxation of income from the sale of products or services based on intellectual property rights. The scheme is intended in particular to make research and development activity in Poland more attractive and encourage businesses to explore the commercial potential of intellectual property rights.<\/p>\n<\/div><\/div>\n<\/div>\n\n

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Practice Area<\/p>\n<\/div><\/div>\n\n

Tax Optimisation \u2192<\/a><\/p>\n<\/div><\/div>\n<\/div>\n\n

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See Also<\/p>\n<\/div><\/div>\n\n

Transfer Pricing<\/a>  \u00b7   Expansion Tax Relief<\/a>  \u00b7   Expansion Tax Relief for Online Shops<\/a>  \u00b7   Estonian CIT<\/a>  \u00b7   Family Foundations<\/a><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

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01<\/p>\n<\/div><\/div>\n\n

What Is the IP (Intellectual Property) Box?<\/h2><\/div><\/div>\n<\/div>\n\n
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IP Box relief is intended for taxpayers conducting qualifying research and development activities who earn income from qualifying IP, meaning intellectual property covered by a patent or another protective right.\u00a0<\/p>\n

To benefit from the preferential 5% tax rate, a taxpayer may be a co-owner or hold the right to use the IP under a licence agreement. The legislation therefore does not require the taxpayer benefiting from the relief to be the sole owner of those rights.\u00a0<\/span><\/p>\n

Eligibility for the 5% rate on qualifying IP income does not depend on the entity\u2019s size or the form of its research and development activity. Taxpayers do not need their own research and development centres: development activity carried out within their business may suffice.<\/span><\/p>\n