Research and development

We provide comprehensive support in obtaining the statutory tax deduction benefit for research and development, including project documentation, preparation for defense before the tax authorities, and final incorporation into the corporate income tax return (CIT).

Why use the R&D tax deduction

• Reduction of the tax base twice – in regular expenses and as a deductible item.
• Savings of up to 21% of the investment thanks to lower income tax.
• Available to all companies in the Czech Republic, without the need for prior approval.
• Simplified administration and greater certainty thanks to the 2019 amendment to the law.

What is considered research and development

• The project delivers a new result, at least within the company.
• It involves research or technical uncertainty.
• It is conducted systematically and demonstrably.
  Examples:
• Development or improvement of products and materials
• New production or technological processes
• Software development (new algorithms, architectures)
• Other innovative activities

How we can help

• We will secure the statutory benefit of the R&D tax deduction.
• We will prepare complete project documentation.
• We will support you during communication and defense before the tax authorities.
• We will incorporate the deduction directly into the corporate tax return (CIT).
• We will provide individual consultations with our tax specialists.

The R&D deduction can reduce tax by approximately CZK 105,000 for every CZK 500,000 invested.