Who can benefit?

The relief is available to entrepreneurs subject to PIT or CIT. To qualify for the relief, the taxpayer must meet at least one of the following conditions within the two tax years immediately after the tax year in which expenses aimed at increasing revenues were incurred:

• record an increase in revenues from product sales compared to the tax year in which the expenses were incurred,
• launch the sale of new products or
• start selling existing products in new foreign markets.

When does the relief apply?

• The relief covers expenses incurred, among others, for trade fairs, marketing and informational activities, adapting packaging to customer requirements, preparing sales-related documents (e.g. certification or trademark registration) and documentation required for tenders or offers to other entities.

What are the benefits?

• The relief allows taxpayers to reduce their income tax liability by additionally deducting eligible expansion-related expenses from their taxable base - up to PLN 1 million per year. These expenses can be deducted twice: first as standard tax-deductible costs, and again under the expansion relief mechanism.

This incentive supports business growth and facilitates entry into new markets by providing a measurable tax benefit tied to investment in sales growth activities.