Poland's Robotization Tax Relief: How It Works and Whether It Applies in 2026

What the Robotization Relief Is

The robotization relief (ulga na robotyzację) is a tax mechanism introduced under the Polish Deal (Polski Ład) package and regulated in Article 38eb of the Corporate Income Tax (CIT) Act (consolidated text, Dz.U. 2026 item 554). An analogous provision, Article 52jb, applies in the Personal Income Tax (PIT) Act for entrepreneurs running non-agricultural business activity (Dz.U. 2026 item 592). The principle is simple: a company that invests in automating production with industrial robots can deduct from its tax base an additional 50% of the costs incurred on robotization (Article 38eb(1)), even though the same expenses are still recognized as ordinary tax-deductible costs (for example through depreciation). In practice this means part of the expense is counted twice in the tax calculation: once as a standard cost and a second time as an additional deduction.

The relief is a deduction from the tax base, not a deduction from the tax itself, and this distinction matters when estimating the real financial benefit.

Does the Relief Apply in 2026

This question needs a precise answer, because the legal position on the date of publication (September 2026) is transitional.

The mechanism introduced under the Polish Deal covers costs incurred in the tax years 2022-2026. Under the original wording of the provision it is a temporary relief, limited to five tax years. According to an analysis by the tax advisers at MDDP, 2026 is the last year for which this preference can be claimed under the current law [source: MDDP, "Ulga na robotyzację - kluczowe informacje", mddp.pl].

At the same time, an article by the advisory firm Grant Thornton, "Ulga na robotyzację będzie obowiązywać dłużej" (published August 28, 2026, author: Oliwia Dolacińska), indicates that the Ministry of Finance intends to extend the relief by another 10 tax years (draft UD461, entered in the government's work list on 27 August 2026), which would keep it in force until 2036, with the current deduction level (up to 50% of costs) unchanged. The Ministry also signals an intention to clarify the definition of eligible costs, in particular the disputed question of whether the basis for the deduction is the robot's purchase price or only the depreciation charges on it (rulings of the administrative courts on this point have been inconsistent) [source: Grant Thornton Poland, grantthornton.pl/publikacje/ulga-na-robotyzacje/].

Status as of 2 October 2026: 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, with the deduction rate unchanged; the Council of Ministers adopted the draft on 29 September 2026. Earlier, in September 2025, a bill from members of parliament (print no. 1708) was tabled that would delete the relief's end date and raise the deduction from 50% to 100% (Sejm). Neither is yet binding law: the exact date of entry into force and the definition of eligible costs may change. If you plan a purchase around the turn of 2026 and 2027, work out the scenario with and without the relief, and check the current position at podatki.gov.pl or with a tax adviser before deciding.

Who Can Claim the Relief

The relief is available to CIT taxpayers and to PIT taxpayers running a non-agricultural business, taxed on general terms or at the flat rate, who incur robotization costs and earn income other than from capital gains. The condition is that eligible costs were actually incurred in the tax year covered by the relief and are properly documented.

Which Costs Are Eligible

The catalog of eligible costs covers primarily:

• purchase or leasing (finance leasing that leads to a transfer of ownership) of factory-new industrial robots,
• peripheral devices functionally connected with industrial robots, for example linear and rotary units, grippers, end effectors, sensors, controllers and conveyors,
• equipment ensuring ergonomics and workplace safety at stations where robots work,
• machinery, devices and systems for remote management, diagnostics, monitoring or servicing of robots (including solutions based on sensors and artificial intelligence),
• intangible assets necessary to commission and put into use industrial robots and peripheral devices,
• training services concerning industrial robots and related software.

The definition of an "industrial robot" for the purposes of the relief is narrow (Article 38eb(3) — CIT Act): an automatically controlled, programmable, multipurpose, stationary or mobile machine with at least 3 degrees of freedom, with manipulation or locomotion properties for industrial applications, which meets four conditions together: it exchanges digital data with control and diagnostic or monitoring equipment, it is connected to IT systems that improve the taxpayer's production processes, it is monitored by sensors, cameras or similar devices, and it is integrated with other machines in the taxpayer's production cycle. The exact wording of the definition and borderline cases (for example whether a particular cobot meets all the criteria) should be checked individually. This editorial team does not provide tax advice and does not assess the eligibility of specific models.

How Large the Relief Is

The taxpayer deducts from the tax base an additional 50% of the costs incurred on robotization, even though those costs (for example as depreciation charges) already reduce income under the general rules. The deduction is made in the tax return for the year in which the costs were incurred, within a limit resulting from the amount of income earned from sources other than capital gains.

Worked Example (Simplified Model)

The example below is purely illustrative: it shows how the calculation works, not an investment recommendation or tax advice. The real benefit depends on the taxpayer's individual situation, cost structure and the law in force in a given year.

Assumptions: - A manufacturing company buys a factory-new industrial cobot, the UR20, together with accessories (gripper, safety station, integration) for a total of PLN 200,000 (≈ EUR 45,830 at NBP rate 4.3641 of 21 October 2026) net. - The entire cost meets the definition of costs eligible for the robotization relief. - The company is a CIT taxpayer on the standard 19% rate (the 19% standard rate and the 9% rate for small taxpayers and businesses starting up, subject to statutory conditions, are the CIT rates known from the Corporate Income Tax Act; before applying it in a specific case, check the current conditions for the 9% rate at podatki.gov.pl). - The purchase cost is settled in full as a tax-deductible cost (in reality most often through depreciation spread over time; in the example, for simplicity, settlement in a single year is assumed).

Calculation:

In this simplified model, the additional tax benefit resulting solely from the robotization relief (beyond the standard treatment of the cost) is about PLN 19,000 (≈ EUR 4,350) at the 19% CIT rate. At the 9% rate (small taxpayers), the benefit from the relief alone would be proportionally lower, about PLN 9,000 (≈ EUR 2,060). In practice the cost is most often settled over several years as depreciation charges, which also spreads the benefit of the relief over time; the exact schedule depends on the depreciation rate applied to the given fixed asset.

How to Claim the Relief in the Tax Return

The deduction is made by the taxpayer in the annual tax return (CIT-8, or analogously the PIT return) for the tax year in which the eligible costs were actually incurred; by the filing deadline the taxpayer also submits information on the costs incurred in the prescribed form (Article 38eb(7) — CIT Act). If the taxpayer disposes of the robot or other assets covered by the relief before the end of their depreciation (for a lease, before the end of the basic lease term), the tax base must be increased by the amount of the deductions previously made (paragraph 6). It is worth keeping separate documentation of eligible costs (invoices, leasing agreements, technical specifications confirming that the definition of an industrial robot is met), because the taxpayer must be able to justify the deduction in the event of an audit. Given the interpretive disputes mentioned above regarding the basis for the deduction (purchase price vs. depreciation charges), we recommend consulting a tax adviser before filing, especially for larger investments.

The Robotization Relief and Other Forms of Support

The robotization relief is one of several instruments supporting the automation and digitalization of businesses in Poland, alongside grants from the National Recovery Plan (KPO) and the European Funds for a Modern Economy (FENG) program. Unlike grants, the tax relief requires no competitive application and no prior qualification of the project: it works automatically as long as the statutory conditions are met, which makes it easier to plan for companies considering the purchase of cobots or other mobile robots for production and internal logistics.

For companies only now considering their first collaborative robot, it is worth first learning the differences between a cobot and a classic industrial robot (“Cobot or Industrial Robot”) and the practical purchasing process (“How to Buy a Cobot Step by Step”) before starting to calculate tax benefits. Choosing the right device directly affects whether a given expense falls within the definition of eligible costs at all.

Summary

The robotization relief is a real but time-limited tax preference: under current law it covers costs incurred in 2022-2026, and its future beyond 2026 depends on the enactment of the draft amendment (UD461), which would extend the mechanism to 2036. Until the final wording of the provisions is published and enacted, companies planning robotization investments should treat the extension as likely but unconfirmed, and check the current position at podatki.gov.pl or directly with a tax adviser before making binding purchasing decisions.

Sources

• Grant Thornton Poland, "Ulga na robotyzację będzie obowiązywać dłużej", 28.08.2026 - grantthornton.pl/publikacje/ulga-na-robotyzacje
• MDDP, "Ulga na robotyzację - kluczowe informacje" - mddp.pl/ulga-na-robotyzacje
• Ministry of Finance / National Revenue Administration, tax portal - podatki.gov.pl/cit