R&D Super Deduction Act

Published: November 2024

Time: 8 min

Impact: €1.8B

Executive Summary

Allowing companies to deduct 200% of qualifying R&D expenditure to reverse Poland's declining R&D-to-GDP ratio.

Authored By

Jan Wiśniewski

Anna Kowalska

Linked Pillar

Talent & Knowledge

Target KPI

R&D / GDP: 1.41% → 2.5%

Status

Open for Consultation

01.

The R&D Retreat

Poland's R&D spending dropped from 1.56% of GDP in 2023 to 1.41% in 2024 — the single most concerning indicator in the entire TechPL framework. The EU average is 2.2%. Leaders like Israel and South Korea are at 4-5%. We are moving in the wrong direction.

02.

The Super Deduction Mechanism

A fiscal instrument that makes R&D investment irrational to defer.

Key Action Items

200% deduction on qualifying R&D spend for companies with Polish-based research teams.
Fast-track IP Box regime expansion to cover AI models and software patents.
Annual cap of €10M per entity to ensure broad-based adoption, not just large-corp capture.

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