SMART Path 2026: New Rules for Research and Development Projects

Key information:

• The SMART 2026 path introduces simplified rules for applying for funding.
• The most significant change is the abandonment of modularity, meaning the project must mandatorily include R&D work.
• Recruitment for research and development projects and for implementation projects have been separated.
• The evaluation process is still two-stage, but it has been simplified and made more flexible.
• Scoring criteria have been introduced instead of some binary (pass/fail) assessments.
• Applicants can amend their application up to three times.
• The number of required documents has been reduced and the application form has been simplified.
• Dual-use projects (with civilian and military applications) have been permitted.
• The maximum funding is PLN 70 million, and the support level is up to 65% of costs.
• Recruitment lasts from March 23 to May 22, 2026.
• A well-prepared, coherent, and innovative project with real implementation potential is of crucial importance.

Details below!

The SMART 2026 pathway brings some of the biggest changes in how innovation funding is applied for in recent years. The new rules are primarily intended to simplify the process and shift the burden of evaluation from formalities to the project's real value. For businesses, this means not only an easier start but also the necessity for better substantive preparation.

New Rules for the SMART Path 2026 for Research and Development Projects

The most significant change in the program is the discontinuation of the modular division of applications. In previous editions, entrepreneurs had to assign activities to specific modules (e.g., digitalization, greening), which often led to interpretational difficulties.

In a new approach:

• the project must necessarily include research and development (R&D) work,
• additional elements (e.g., internationalization or skills development) are optional,
• Instead of modules, cost categories are used.

This approach offers greater flexibility, but at the same time requires coherent planning of the entire project. It becomes important to show a logical path from research to implementation.

The new grading system moves away from a zero-or-one approach. The evaluation process remains two-stage, but its nature is changing:

Stage I:

• formal verification,
• assessment of whether the project has R&D character.

Stage II:

• detailed substantive assessment,
• Analysis of innovation and market potential.

Key changes:

• part of the binary criteria were replaced with scoring,
• The expert panel time has been extended.,
• introduced the ability threefold improvement of the application.

This gives companies a better chance to refine the project and showcase its potential more effectively.

In the competition, it was introduced significant organizational change, which consists of separating the current recruitment processes into two distinct stages. The new approach involves: 

• individual recruitment for research and development projects,
• Independent recruitment for the implementation of R&D results.

This means that:

• The two stages cannot be combined into one application.,
• Strategic planning of the project's development path is necessary.

For many companies, this is a change that requires a re-evaluation of the entire innovation financing model.

Who can apply and under what conditions?

The following can participate in the recruitment:

• large enterprises (on their own),
• with mandatory cooperation with SMEs (except for small mid-caps).

Requirements:

• The project must include an R&D component.,
• must fall within the scope of National Smart Specializations,
• should clearly show the implementation potential.

Additionally, projects were approved dual use, which means civilian and military applications. This is especially important for companies operating in areas such as:

• IT technology,
• autonomous systems,
• energy,
• advanced materials.

Funding level and eligible costs

As part of the SMART Pathway 2026:

• maximum grant amount 70 million PLN,
• Contest budget: 350 million PLN,
• Large company support level: up to 65% costs.

Eligible costs include, among others:

• R&D team salaries,
• purchase of materials and services,
• depreciation of equipment,
• Intangible assets and rights.

In implementation projects, financing is possible for:

• purchase of machines and technological lines,
• construction work,
• purchase or lease of real estate.

A well-prepared budget is one of the key elements of success, which is why it's worth basing it on reliable data and analyses, for example, by preparation of a professional financial model and business plan, which increases the project's credibility.

How to prepare an effective application?

The application process requires precision and good organization. The necessary steps are:

1. Application preparation in accordance with instructions

• data completeness and consistency,
• formal compliance.

2. Project Planning

• clear definition of innovation,
• competitive advantage,
• realistic schedule.

3. Verification

• consultation with a third party,
• error elimination.

4. Submitting an application in the LSI system

• online only,
• within the deadline (the system closes applications automatically).

5. Process monitoring

• confirmation behavior,
• possibility of withdrawing or amending the application.

In practice, the biggest challenge is not filling out the form itself, but properly describing the project's value. In such situations, it is helpful Translating vision into a concrete business model.

Deadlines you can't miss

• Start of recruitment: March 23, 2026
• End May 22, 2026 (until 4:00 PM)

Missing the deadline means the application will be automatically rejected, so it's worth starting preparations early.

What's next with your project?

The SMART 2026 path is a real opportunity for innovation development, but only for well-prepared projects. It is important not only to meet formal requirements, but above all to demonstrate the business and technological value of the undertaking.

If your project is at the idea stage or requires refinement, it's worth seeking expert support. Trust professionals who will guide you through the entire process, from market analysis for your business, through documentation preparation, to implementation strategy. Don't wait and sign up for free consultation. For companies that do not meet the criteria of a large enterprise, there are also alternative support pathways., However, the selection should first be preceded by individual analysis.