Robotization Tax Relief (CIT and PIT)

Boost productivity and competitiveness while minimizing investment costs! Take advantage of tax incentives for purchasing industrial robots and save up to 150% of your robotization expenses. Learn how the CIT and PIT tax relief for robotization works.

Who Can Benefit?

• Small, medium, and large enterprises – The relief is available to all businesses engaged in non-agricultural commercial activities, regardless of company size.
• PIT taxpayers – Only those using progressive tax rates or flat tax can apply.
• CIT taxpayers – Companies generating non-capital income and following general tax rules are eligible.
• Exclusions – Entities involved in the EU greenhouse gas emission trading system, fossil fuel extraction and processing, or waste management (landfills, incineration, or mechanical-biological treatment plants) cannot claim this relief.

How Does the CIT/PIT Robotization Relief Work?

Businesses can deduct an additional 50% of robotization expenses from taxable income.
The deduction cannot exceed total taxable income for the given year.
In practice, companies can claim 150% of costs:

• 100% as business expenses (standard tax deduction).
• Additional 50% as a special tax relief.
  The relief is time-limited – expenses incurred between 2022 and 2026 are eligible.
  f a company incurs a loss or its income is lower than the allowed deduction, the unused portion can be carried forward for up to 6 years.
  Only non-reimbursed expenses are eligible. If a company sells robots or software benefiting from the relief, the tax base must be adjusted accordingly.

What Expenses Qualify?

Purchase of brand-new industrial robots (as defined in Article 52jb of the PIT Act and Article 38eb of the CIT Act).
Purchase of new peripheral machines and devices functionally linked to robots, such as:

• Rail tracks, positioners, controllers, charging stations.
• Safety systems (sensors, controllers, relays, safety locks, enclosures, light curtains, area scanners).
• Purchase of remote control, diagnostics, monitoring, and servicing systems for industrial robots.
• Software, patents, and licenses necessary to operate the robots.
• Employee training costs related to operating industrial robots.
• Leasing costs for robots and eligible fixed assets, provided ownership transfers to the lessee after the leasing period.

Legal Basis

For more details, refer to:

• PIT Tax Relief – Article 52jb of the PIT Act
• CIT Tax Relief – Article 38eb of the CIT Act

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• We conduct an audit to assess your automation potential.
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• We train your team for seamless robot integration.
• We guarantee 24/7 service for continuous production support.

Get started with industrial robotization today!