PolandChecked 2026-08-20
What is the Polish IP Box?
The Innovation Box, usually called the IP Box, taxes qualifying income from intellectual property rights at 5% in Poland.
| Rate | 5% on income derived from intellectual property rights, against a headline corporate rate of 19% source |
|---|
What it means in practice
It rewards owning the rights rather than doing the work for hire, so a studio developing its own titles benefits and an outsourcing house generally does not. Since 2022 it can be combined with Poland's R&D relief, which deducts qualified costs a second time and employee costs twice over, though the record keeping has to be exact.
Who it applies to
Polish companies earning income from IP they created, developed or improved through their own R&D.
Working out what a Turkish company would claim on the same spend? Put your numbers in the calculator.
Source
- https://taxsummaries.pwc.com/poland/corporate/tax-credits-and-incentives checked 2026-08-20