Sales boost tax relief

The sales boost tax relief allows you to deduct from your tax base (CIT) or tax assessment basis (PIT) the costs of boosting revenue from product sales up to as much as PLN 1 million in a given tax year.

What expenses can be deducted?

The sales boost tax relief allows you to deduct the following from the tax base (CIT) or the tax assessment basis (PIT):

Costs of participation in trade fairs
Costs of promotional and information activities
Costs of preparing documentation to sell products

When is it possible to take advantage of the tax relief?

In order to use the sales boost tax relief the following must be demonstrated:

an increase in revenue from the sales of products, or
revenue generated from the sales of products not previously offered, or
revenue generated from the sales of products not previously offered in the country

within two years of the tax year in which the costs were incurred.