IP Box regime in Poland: how to take advantage
12 March, 2026
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Poland is one of the most popular jurisdictions for IT businesses due to its favorable investment conditions, including IP Box regime.
IP Box regime allows reduced taxation of income derived from intellectual property. Preferential tax rate under IP Box makes up 5%.
However, to take advantage of this regime, a Polish company must meet several requirements.
First, the company should conduct research and development activities (qualified activities). Such activities should be systematic and aimed at acquiring new knowledge and resources for development of new applications (products). In particular, this includes the right to computer software.
Second, the company should generate profit from the following qualifying activities:
– from revenue received under licensing agreement for qualified property right;
– from sale of qualified property right;
– from reimbursement for violation of the right to use qualified property right.
Profit for tax purposes is also calculated under special formula with regards to coefficient.
Third, the company should determine share of its profit from qualified property right being subject to taxation at a special rate.
In fact, there is no procedure for registration under IP Box regime. The company itself shall decide whether it is eligible for the benefit and shall declare it in its tax return. However, applying preferential rate will most likely serve as grounds for tax audit.
Therefore, it is important to coordinate this right with the Polish tax authorities (to obtain individual interpretation). In order to facilitate complete and specific interpretation, it is essential to provide the correct initial data: description of the company’s activities, classification of copyright, etc.
In the framework of of our corporate practice, our experts are ready to assist with the entire process of obtaining interpretation for using preferential rate under IP Box regime, as well as to compile a set of documents confirming the copyright to the company’s product. To commence work, we will require a detailed and specific description of the company’s activities and the product it has created. In the absence of a Polish company, we will provide.
