Automation and robotization of production increase efficiency, eliminate human error, and improve final product quality, leading to fewer complaints and a stronger company image. While the benefits of robotization are undeniable, it cannot be overlooked that such investments are costly and may be beyond the reach of many companies. Recognizing the positive impact of robotization on the broader economy, the Ministry of Finance introduced a dedicated tax relief to support these initiatives. Polish manufacturing companies have been able to take advantage of this incentive since 2022. The relief remains in force until the end of 2026, with no current plans for extension. This makes it a final opportunity to plan the robotization of production in your company. Find out whether you are eligible to benefit from the robotization tax relief.
What is the robotization relief?
The robotization relief is, in fact, a tax incentive for robotization, and this distinction is important to emphasize, as many people mistakenly expect a 50% refund of the cost of purchasing machines. In reality, it is a tax mechanism that allows for an additional deduction of 50% of eligible robotization-related expenses from the tax base.
The purpose of the relief is to provide government support for entrepreneurs seeking to strengthen their competitiveness in international markets. Robotization in manufacturing plays a key role in improving efficiency, predictability, and product quality, which in turn increases the attractiveness of a company’s offer to contractors. The robotization relief is designed to encourage investment so that Polish industry can keep pace with European leaders in robotization, such as Germany, France, Italy, and Sweden.
Who is eligible for the robotization tax relief?
Small, medium-sized, and large enterprises can all benefit from the robotization relief. It is available to both CIT and PIT taxpayers. Eligibility applies to entrepreneurs who generate revenue from operational activities, meaning manufacturing, processing, or assembly. Businesses that earn only passive income, such as from real estate rental, are not entitled to the relief. To qualify, the implementation of robots and their integration into the production process must be genuine. A purchased robot cannot simply remain unused; it must actually be deployed in operations. At the same time, the Ministry does not verify whether robotization has improved a company’s performance. As a result, manufacturing company owners are not required to prepare reports proving that robots have reduced defect rates or increased production output. It is also important to note that the robotization tax relief does not apply to companies operating within a Special Economic Zone or the Polish Investment Zone.
What costs can be deducted under the relief?
One of the main costs eligible for deduction is, of course, the industrial robots themselves, whether purchased new or acquired through leasing. The relief also covers peripheral machines and equipment, as well as components directly associated with robotic workstations, such as protective barriers, vision systems, safety systems, or the software required to control the robots. Investments in industrial robots also typically involve training the workforce in their operation, and such training services are also considered an eligible expense under the robotization tax relief.
