The New Technology Tax Relief allows entrepreneurs to deduct from their income expenses incurred for acquiring modern technological solutions, such as copyrights, licenses, software, or know-how. Our PIT settlement program will automatically account for the reliefs you are entitled to, simplifying the settlement process.
Who is eligible for the New Technology Tax Relief?
The relief is available to entrepreneurs conducting business activities taxed according to the tax scale (12% and 32%). A condition is that the company must not have been subject to tax exemption resulting from operations in special economic zones, neither in the current nor in the previous tax year.
What is the deduction limit?
✅ The relief amount is 50% of the expenses incurred for new technologies,
✅ The deduction amount cannot exceed the income from business activities achieved in the previous year.
What documents are required?
To benefit from the relief, the entrepreneur should possess:
- Documents confirming the amount of expenses incurred,
- An opinion from an independent scientific unit confirming that the acquired technology is new and innovative.
Although these documents are not attached to the PIT declaration, they must be stored for at least 5 years, counting from the end of the tax year in which the declaration was submitted.
What forms are required?
The New Technology Tax Relief should be declared on form PIT/O and attached to the PIT-36 declaration.
Possibility of deduction in subsequent years
If an entrepreneur in a given year:
✅ Incurred a loss,
✅ Achieved income lower than the deduction they are entitled to,
they may deduct the full amount of the relief or its unused portion in tax declarations for the next three years.
What are new technologies?
New technologies refer to technological knowledge in the form of intangible assets (e.g., results of research and development work) that:
✅ Leads to the creation of new or improved products and services,
✅ Has not been used globally for more than 5 years,
✅ Has been confirmed by an independent scientific unit.
Acquiring new technology means obtaining the right to use it, either through the transfer of these rights or their implementation in business activities.
When is the relief not applicable?
The New Technology Tax Relief is not applicable if, within three years of introducing the new technology into the register of fixed assets or intangible assets:
- The right to use the technology was transferred to another entity,
- The company declared bankruptcy,
- Reimbursement of expenses for new technologies was received (in whole or in part).
If the reimbursement only covered a portion of the incurred expenses, the entrepreneur may deduct the unreimbursed amount.
Take advantage of the New Technology Tax Relief and optimize your tax burden now!
