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Special Economic Zones (SEZ)

Please check out the Publications section of our website for more information on special economic zones.

The Special Economic Zones (SEZ) is the result of successful connections of the needs of investors with the needs of the particular regions, in which they have been situated.

Each zone is an administratively separate part of Polish territory, allocated for the running of businesses on preferential terms. A business, on entering an SEZ has the assurance of tax benefits and an additional benefit is the fact that they can begin trading on a specially prepared site, fully equipped with the necessary utilities.

Another aspect is that the new investments have a significant impact on the economic development of the Polish regions, in the decrease of unemployment and the increase in the competitiveness of our economy.

Permission to begin trading in an SEZ is granted by the management board of each zone; which also assist in the investment process, e.g. through the easing of contacts with the local authorities, or with central administration and in questions relating to the purchase of land for investments.

Special Economic Zones have been set up for the purpose of:

  • speeding up development of the Polish regions,
  • developing and utilising new technical and technological solutions in the national economy,
  • increasing the competitiveness of goods and services,
  • developing the potential of industry and the infrastructure,
  • creating new work places.


Tax and legal aspects of the functioning of the Special Economic Zones in Poland

The following publication will cover tax and legal aspects of the functioning of the Special Economic Zones in Poland, with particular emphasis on the issues specified below.


Table of Contents:

  1. Permission for conducting business activity in the Special Economic Zone:

    A. submission of the application
    B. tender
    C. tender documentation
    D. choice of offer
    E. issuance of permission
    F. revocation of expiration of the permission

  2. Exemption from taxation:

    A. income tax exemption
    B. property tax exemption


Tax and legal aspects of the functioning of the Special Economic Zones in Poland


This publication has been prepared by TAAC Solutions for the Polish Investment and Trade Agency (PAIH).


TAAC Solutions Sp. z o.o. Sp. k.
Prymasa Augusta Hlonda 10 Str. local 81
02-972 Warsaw - Poland
Tel.: +48 22 412 85 12





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