The robotization tax relief is under threat, even though it is becoming increasingly popular.

• Tax returns for 2024 show that 427 taxpayers took advantage of the robotics tax relief last year. This is the highest number since the relief was introduced three years ago.
• These taxpayers deducted a total of PLN 212.3 million in costs, which means a decrease compared to 2023.
• The tax relief is valid only until 2026. The Ministry of Finance and Economy is not currently working on extending it. Businesses are appealing to the government to change its approach.
• This week, PiS submitted to the Sejm a draft amendment to the act extending the relief and increasing the value of deductions.

More and more companies are taking advantage of the robotization tax relief, but the value of this relief is decreasing, according to the latest report entitled "Investment Tax Reliefs," prepared by the research firm Grant Thornton.

"Data on the number of first-time robots installed by taxpayers shows that interest in the relief is real, although still relatively low. This signals the need for stronger tax incentives – for example, increasing the deduction level above 50% and allowing a one-time use of the relief in the year the expense was incurred. Such changes could accelerate investment decisions and help Polish businesses keep up with European trends in robotization," the report states.

According to a Grant Thornton publication, the number of taxpayers who claimed the robotization tax credit increased in the third year of the relief's implementation. In their 2024 tax returns, 427 entities took advantage of it – the highest number since its introduction.

"In 2024, deductions for the costs of obtaining revenues incurred for robotization were made by 285 CIT taxpayers and 142 PIT taxpayers, a total of 427 entities, which is the highest number since the introduction of this preference," we read in the publication.

Taxpayers who took advantage of the robotization relief in 2024 deducted a total of PLN 212.3 million in costs , which is less than a year earlier.

The value of the tax relief is decreasing. Will it be gone next year?

The robotization relief, in addition to the right to settle expenses as tax-deductible costs through depreciation write-offs, gives taxpayers the option to deduct from the tax base an amount equal to 50% of the costs incurred for robotization.

Last year, CIT taxpayers made PLN 199.3 million in deductions under this preference, while PIT taxpayers made only PLN 13 million.

The total deductions were lower than a year ago and amounted to PLN 212.3 million (in 2023 it was over PLN 230 million ).

Nearly one-third of the deductions were made by taxpayers from the Silesian Voivodeship, totaling over PLN 65 million. These were followed by entities from the Masovia region (approximately PLN 44.3 million) and Greater Poland region (PLN 28.3 million). The smallest deductions were made by taxpayers from the Warmian-Masurian Voivodeship (PLN 0.91 million) and Lublin Voivodeships (PLN 1.1 million).

It is worth recalling that the robotization tax relief is only valid until the end of 2026. The Ministry of Finance is not currently working on its extension.

"According to the information provided to us by the Ministry of Finance, there is currently no work underway on extending the robotization relief, which means that it will most likely be valid in the Polish tax system only until the end of 2026," informs Grant Thornton.

Relief should continue. "It's not a luxury, it's a necessity."

According to experts from Grant Thornton, the relief for robotization should be extended, and the current prospect of its expiry in 2026 threatens to slow down the automation process in Polish companies.

PiS MPs also reached a similar conclusion when they submitted a bill to the Sejm last Tuesday (September 2) extending the relief.

According to this project, not only would the relief apply after 2026, but it would also be significantly increased from 50% to 100% of the costs incurred for robotization.

"Any company that purchased robots or automation and robotics systems would effectively settle not only PLN 1 million as the actual cost, but would also receive a tax relief in the form of PLN 1 million, effectively PLN 190,000," said Janusz Kowalski, PiS MP and rapporteur for the bill, in the Sejm.

In turn, according to another PiS MP, Mateusz Kurzejewski, the proposed changes will have a positive impact "on all aspects of the functioning of the state."

In the economic sphere, robotization is to ensure "a higher pace of work, greater flexibility due to the programmability of robots and greater safety", and in the demographic sphere - to minimize the need to bring in economic migrants "for repetitive, simple jobs, for which it is currently difficult to find employees on the internal market.

Entrepreneurs appeal to the government to change its approach

In turn, the president of Employers of Poland, Joanna Makowiecka-Gatza, points out that "robotization of the economy is not a luxury, but a necessity, and support mechanisms must be systemic and sustainable."

According to her, the demographic decline and difficulties in recruiting employees mean that the only way to maintain competitiveness is to increase productivity.

- Poland will never again compete on low labor costs - our advantage must be technology and innovation - says Makowiecka-Gatza.

He adds that there are only slightly over 80 robots per 10,000 industrial workers. In Germany and China, it's around 450, and in South Korea, it's over 1,000. In the automotive industry, we're seven times behind Germany – there are five workers per robot, while here, it's as many as 36.

"We already have a serious investment problem in Poland. While other countries are rapidly increasing the scale of robotization, withdrawing this tax relief will further hinder the process of economic modernization. Yet, investments in automation and innovation are crucial to maintaining Poland's competitiveness," summarizes the president of Employers of Poland.