Firstly, the legislator provided them with greater flexibility about choosing a location. Under the new regulations, the Polish Investment Zone was created, under which, after meeting certain criteria, it is possible to obtain corporate or personal income tax exemptions in almost the entire country, and not only in separate zones. The amount of tax relief depends on the location of the investment and the size of the enterprise. The relief can be 10-50% for large companies, 20-60% for medium companies and 30-70% for micro and small enterprises.
One of the greatest advantages of the Polish Investment Zone is the much longer period of tax exemption. This particularly applies to projects carried out in Special Economic Zones or in the region with the highest (50%) aid intensity. The period of exemption in these cases is 15 years, and is therefore almost twice as long as the one granted recently in SEZs (8.5 years). The existing permits for operating in Special Economic Zones are valid until the end of 2026.
Experts also point out that businesses can apply for support for both production and service projects. With regard to the latter category, the range of activity that can receive a tax exemption has been extended. Significantly lower quantitative criteria, for example, the minimum value of investment outlays, apply to research and development projects, as well as to modern business services. The initial level of eligible costs was also reduced for micro, small and medium enterprises in the range 80 to 98%.See the report >>