Month by month, perhaps even day by day, we learn about new applications and capabilities of artificial intelligence. Can it reduce our taxes? Certainly not on its own. It can't do that yet. However, it can help us work more efficiently. But can we still benefit from research and development tax relief using AI? According to the statutory definition, this activity must be creative, undertaken systematically to increase knowledge and utilize knowledge resources to create new applications, and involve scientific research or development. But what if artificial intelligence performs part of the work in such an activity?
In this situation, a company whose business activities included designing and optimizing processes and algorithms, as well as developing new functionalities aimed at improving the efficiency and stability of computer systems and adapting them to individual customer needs, approached the Director of the National Tax Information Service (Krajowa Informacji Krajowej) about the possibility of applying R&D tax relief. The company's employees also utilize artificial intelligence (AI) to perform their tasks, which contributes to increased work efficiency.
In its interpretation of April 5, 2025, reference number: 0114-KDIP3-1.4011.236.2025.2.EC , the authority stated that the use of AI for work does not prevent the application of R&D tax relief. The most important thing is that it is a tool in the hands of humans. The applicant, however, indicated that all conditions for applying the relief are met. The work carried out is creative in nature – the results are the result of individual and creative human activity. It leads to the creation of subjectively new intellectual products. It is not repetitive, routine activities. Moreover, it is undertaken systematically. It is planned and coordinated in an orderly and methodical manner. It is not incidental in nature. It also increases knowledge resources. Employees develop new solutions, optimize processes, create prototypes, and eliminate technical uncertainties.
Therefore, if we use or would like to use the tax relief for research and development activities, the use of artificial intelligence does not prevent us from doing so, provided that the AI is a tool used by a human and not an independent creator.
R&D tax relief
The R&D tax relief allows for an additional reduction in the tax base for the same reason that a given expense has already been included in the tax-deductible costs. Eligible costs include:
- employee remuneration in the part related to R&D activities and related social security contributions;
- remuneration under contracts of mandate or contracts for specific work in the part related to R&D activities and related social contributions;
- expenses for the purchase of specialist equipment (which is not a fixed asset) and materials and raw materials that are directly related to the conducted R&D activities;
- expenditure on expert opinions, consultancy services and equivalent services provided or performed on the basis of a contract by entities referred to in the provisions on higher education and science, as well as on the acquisition of the results of scientific research conducted by them for the purposes of R&D activities;
- expenses for the paid use of research equipment used exclusively for R&D activities – if this use does not result from an agreement concluded with an entity related to the taxpayer;
- expenses for the purchase of a service involving the use of research equipment solely for the purposes of R&D activities – if the purchase of the service does not result from an agreement concluded with an entity related to the taxpayer;
- costs of obtaining and maintaining a patent, a protection right for a utility model, or a right from registration of an industrial design;
- depreciation write-offs on fixed assets and intangible assets used in R&D activities, excluding passenger cars and structures, buildings and premises that are separately owned (with the exception of research and development centers).
This article is for informational purposes only and does not constitute legal advice.
The law is current as of July 25, 2025.
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