Tax incentives

Corporate profit tax incentives for R&D:

• Expenses incurred by companies carrying out R&D projects can be deducted from taxable income three times;
• Long-term assets used in the R&D activities can be depreciated within two years.

Corporate profit tax incentives for investments into new technologies:

• Companies carrying out investments into new technologies can reduce their taxable profit by up to 50%. Investment expenses exceeding this sum can be postponed to later, consecutive tax periods (up to five years).