Funding
Funding and robotization tax relief
Poland's robotization tax relief (ulga na robotyzację), the KPO recovery program and FENG: who qualifies, how much, and by when.
General information, not tax or legal advice. As of 28 September 2026; rules and funding calls change, so check the current sources or ask a tax adviser before you decide.
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Robotization tax relief (ulga na robotyzację)
The robotization tax relief lets businesses that pay CIT or PIT (outside agricultural activity) deduct an additional 50% of robotization costs already booked as tax-deductible expenses, so the costs count at 150% in total. The deduction cannot exceed the income from the business in the given year. Eligible costs include factory-new industrial robots, peripheral equipment, software, training and leasing installments where ownership is transferred. Legal basis: Art. 38eb of the CIT Act and Art. 52jb of the PIT Act. The relief currently covers expenses from 2022 to 2026; the draft act UD461 of August 2026 would extend it by 10 tax years (the Council of Ministers adopted the draft on 29 September 2026), but until the act enters into force the existing period applies.
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KPO – National Recovery Plan
Poland's National Recovery Plan (KPO) is financed from the EU Recovery and Resilience Facility. It includes the investment "A2.1.1 Investments supporting robotization and digitalization in enterprises" (process digitalization, Industry 4.0, smart production lines). The calls under A2.1.1 have closed; kpo.gov.pl reports on any new calls.
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FENG – European Funds for a Modern Economy 2021-2027
FENG is Poland's main EU programme for 2021-2027 supporting innovation and business competitiveness, delivered among others by PARP and NCBR. The "SMART Pathway" instrument combines modules, including research, infrastructure and digitalization. The conditions of a given call are set out in its rules on parp.gov.pl.
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PARP – Polish Agency for Enterprise Development
PARP implements most FENG funds for small and medium-sized enterprises. Current calls are published on parp.gov.pl.
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NCBR – National Centre for Research and Development
NCBR runs programmes supporting research and development, including projects in new R&D formats and national and international programmes. Current competitions are published on the NCBR competition platform.
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PFR – Polish Development Fund
PFR offers businesses financing instruments: loans, equity and funds. Whether a given instrument covers robotics investments has to be checked in PFR's current offer.
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EU programmes: Horizon Europe and EDIHs
Horizon Europe (R&D consortia) and the European Digital Innovation Hubs (EDIH, digitalization advice for small and medium-sized companies) are also open to Polish companies and institutions in robotics and AI.
The robotization tax relief: how it works
The robotization tax relief (ulga na robotyzację) is the best-documented instrument supporting production automation in Poland. It allows companies paying CIT or PIT (excluding farming) to deduct an additional 50% of the costs incurred on robotization from the tax base, regardless of the fact that the same spending is also an ordinary tax cost. In practice, part of the expenditure is therefore counted twice in the tax calculation.
The legal basis is Article 38eb of the CIT Act and Article 52jb of the PIT Act, introduced by the 2022 package of changes. The deduction is capped at the income from business activity in the given year: a company without enough income cannot deduct the full amount in the same year. A wider discussion, including the criteria for an "industrial robot", is in the article “Poland's Robotization Tax Relief”; the cost of a whole deployment is calculated with the method in “Humanoid Robot TCO: How to Calculate Total Cost”, which also works for cobots.
Qualifying costs
- purchase of factory-new industrial robots,
- peripheral equipment functionally tied to the robot (grippers, sensors, safety systems),
- software and intangible assets needed to commission and operate the robot,
- training for employees who operate the new equipment,
- leasing instalments, provided ownership of the robot passes to the lessee.
The act defines an "industrial robot" through four cumulative criteria: automatic control, reprogrammability, multi-purpose use and digital connectivity with production systems. A robot dog for a school or a research humanoid does not necessarily meet them; in case of doubt a tax adviser decides.
Worked example
The example is illustrative and shows the mechanism, not a specific tax case. A company buys a factory-new industrial robot with accessories for PLN 200,000 (≈ EUR 45,750 at NBP rate 4.3716 of 20 October 2026) net and pays CIT at 19%.
| Step | Amount |
|---|---|
| Cost of buying the robot (tax-deductible cost) | PLN 200,000 (≈ EUR 45,750) |
| Additional deduction under the relief (50% of the cost) | PLN 100,000 (≈ EUR 22,870) |
| Total amount reducing the tax base | PLN 300,000 (≈ EUR 68,620) |
| Additional tax saving thanks to the relief (PLN 100,000 (≈ EUR 22,870) × 19%) | PLN 19,000 (≈ EUR 4,350) |
The purchase alone reduces the tax base by PLN 200,000 (≈ EUR 45,750). The relief adds a PLN 100,000 (≈ EUR 22,870) deduction, which at 19% gives PLN 19,000 (≈ EUR 4,350) of extra savings on top of the ordinary treatment of the cost. The actual benefit depends on the tax rate (19%, or 9% for small taxpayers) and on the income earned in the year.
Status for 2026 and the planned extension
The relief currently covers costs incurred in 2022-2026; 2026 is the last tax year for which it can be claimed under the law in force. On 27 August 2026 a draft act (UD461) was entered in the government's legislative work list that would extend the relief by 10 tax years, to the end of the tax year starting in 2036; the Council of Ministers adopted it on 29 September 2026. A private members' bill from autumn 2025 was also discussed, which was meant to extend the relief and raise the deduction from 50% to 100%. Both are at the legislative stage and may change; until they are passed, do not treat them as law in force. If you plan to buy a robot around the turn of 2026 and 2027, compare the scenario with and without the relief and agree the date of incurring the costs with a tax adviser.
Overview of support programmes
| Programme | Type of support | Scope | Worth knowing |
|---|---|---|---|
| Robotization tax relief | Tax relief (deduction of 50% of costs) | All of Poland, CIT/PIT payers | In force for 2022-2026; the draft extension to 2036 (UD461) is in progress |
| KPO, investment A2.1.1 "Investments supporting robotization and digitalization in enterprises" | Grant from the National Recovery Plan (EU funds) | All of Poland; responsible body: the Ministry of State Assets | The calls under this action have closed; KPO runs until the end of 2026, and kpo.gov.pl reports on any new calls |
| FENG, SMART Path (European Funds for a Modern Economy 2021-2027) | Grants for innovation, digitalization and robotization | All of Poland; implemented by PARP among others | Call deadlines and budgets are announced by PARP and change during the year |
| NCBR, sectoral competitions and strategic programmes | R&D grants, including automation and robotics | All of Poland | Current competitions on the NCBR website |
| PFR, financing offer | Loans and equity instruments | All of Poland | Terms on the PFR website |
| Regional programmes (voivodeship ROPs) | Regional grants | Depends on the voivodeship | Each voivodeship runs its own calls and criteria |
Before applying, check the current terms in the official services: mapadotacji.gov.pl, kpo.gov.pl and parp.gov.pl. To choose a robot before talking to an adviser, see the robot categories, the cobot ranking and the directory of integrators; for real deployments in the country, see Robots in Poland.
Sources
- Ministry of Finance: robotization tax relief
- Poradnik Przedsiębiorcy: robotization tax relief
- MDDP: robotization tax relief
- Rzeczpospolita (Pro): the relief for another decade
- Grant Thornton: the relief will apply for longer
- National Recovery Plan
- Map of grants: investments supporting robotization and digitalization
- PARP and NCBR
This text is informational and is not tax or legal advice. Consult a tax adviser before an investment decision.
As of: 2 October 2026.
Frequently asked questions
What is the robotization tax relief?
It is a tax relief for CIT and PIT payers (excluding farming) that lets them deduct an additional 50% of the costs of robotization from their tax base, on top of the ordinary treatment of those costs. The legal basis is Article 38eb of the CIT Act and Article 52jb of the PIT Act, introduced in 2022. The deduction is capped at the income earned from business activity in the given year.
How long does the robotization tax relief apply?
It currently covers costs incurred in 2022-2026. At the end of August 2026 a draft act (UD461) was published that would extend the relief by 10 years, to the end of the tax year starting in 2036. It is still a draft and may change during the legislative process, so when planning an investment for 2027 or later, do not rely on it as law in force.
Which costs qualify for the deduction?
Purchase of factory-new industrial robots, peripheral equipment (grippers, sensors, safety systems), software and intangible assets needed to commission the robot, training services and leasing instalments (where ownership transfers). The robot must meet four statutory criteria: automatic control, reprogrammability, multi-purpose use and digital integration with production systems.
Are KPO and FENG the same as the robotization tax relief?
No. The relief is a tax instrument: it reduces the tax base after the costs are incurred. KPO (the National Recovery Plan) and FENG (European Funds for a Modern Economy) are EU-financed grant programmes in which a company applies for funding of a specific project before or during its implementation. The same costs cannot be claimed twice under the same mechanism.
Where can I check current FENG and KPO calls?
In the official services: mapadotacji.gov.pl (a search tool for programmes and calls), kpo.gov.pl and parp.gov.pl (including the SMART Path under FENG). Deadlines and budgets change during the year, so we do not list them in the table below; check them just before applying.