Why Poland

Warmia-Mazury SEZWarmia-Mazury Special Economic Zone 

General information

The Warmińsko-Mazurska Specjalna Strefa Ekonomiczna SA was established on 19 February 1997. It was created as a company to manage the Warmia-Mazury Special Economic Zone - one of  six special economic zones operating at that time in Poland. of the six special economic zones operating at that time in Poland.Currently, the Warmińsko Mazurska Specjalna Strefa Ekonomiczna S.A. (W-M SSE SA) manages in total an area supporting new investments which coversan area of approximately 33,525.5 km² (3,352,570 ha).

Pursuant to the Act on supporting new investments of 10 May 2018, the area managed by W-M SSE SA includes two sub-areas:

  • the Warmia-Mazury sub-area: almost the entire area of the Province of Warmia and Mazury (19 out of 21 districts and cities with district rights);
  • the Masovian sub-area: the northern part of the Province of Mazovia (11 out of 42 districts and cities with district rights) – the entire Ciechanów subregion, 5 out of 6 districts of the Ostrołęka subregion and 1 out of 6 districts of the East Warsaw sub-region.

The area is located in the north-eastern part of Poland, on the Vistula basin, directly neighbouring the eastern border of the European Union (bordering the Russian Kaliningrad District in the north).

Detailed information about the area can be found on our website.

Zone results:

  • Investment value: PLN 6.1 billion
  • Number of investors 129
  • Number of permits issued and decisions 282

Advantages for entrepreneurs:

The basic advantage of investing in the area managed by Warmińsko-Mazurska Specjalna Strefa Ekonomiczna is public aid in the form of income tax exemption. This is the highest public aid granted to entrepreneurs in Poland - the amount of tax exemption can be up to 70% of the eligible expenditure.

The maximum intensity (level) of the regional investment aid in the area managed by Warmińsko-Mazurska Specjalna Strefa Ekonomiczna S.A. amounts to:

  • 50% of eligible expenditure – in the area managed by W-M SSE S.A. situated in Warmia and Mazury;
  • 35% of eligible expenditure – in the area managed by W-M SSE S.A. situated in Mazovia.

    For medium enterprises, regulations increase the maximum amount of aid by 10% and for small and micro enterprises – by 20%.

    From September 5, 2018, entrepreneurs can benefit from income tax exemption throughout Poland (including areas owned by companies), and not only in areas covered by the special economic zones. Obtaining tax relief is possible provided that eligible costs are incurred for the implementation of the investment in a certain amount. The amount of public aid (tax relief) depends on the size of the company and the unemployment rate in the given district.

    The new investment support system creates unprecedented opportunities for enterprise development. The procedure for applying for support has been significantly simplified, thanks to which the company can obtain approval for the investment within one month. Investing for companies, based on new rules, has become easier and more accessible, especially for micro and medium sized ones. The assessment of the planned investment project is based on clear criteria. Tax exemption is granted for a specified period of 12 to 15 years, depending on the location. Entrepreneurs qualify for support after obtaining a positive decision on the granting..

    Detailed information on benefits for entrepreneurs can be found on our website.

    Detailed information on the procedure for obtaining a decision to support new investments can be found on our website.

    All the necessary documents for applying for support for a new investment are available on our website.

    Examples of investors:

    Contact us:

    The Zone managing company:

    Warmia-Mazury Special Economic Zone
    Barczewskiego 1 Str.,
    10-061 Olsztyn
    tel .: (+48 89) 535 02 41
    fax .: (+48 89) 535 90 02
    e-mail: wmsse@wmsse.com.pl

    (Last update: August 2020)

    Polish Investment and Trade Agency

    Krucza St. 50

    00-025 Warsaw

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