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Polish Investment Zone Act on support for new investments

Basic information

The act of 10th May 2018[1] amends the instruments of CIT or PIT tax relief, a form of regional public aid. The major difference introduced is that the tax relief is now available across the entire territory of Poland, for companies carrying out new investments, on publicly as well as privately owned properties[2]. However, the currently biding Special Economic Zone (SEZ) permits, already granted to investors within the old SEZs shall remain in force until 2026.

What projects are eligible for support?

In the light of the provisions on regional public aid[3], the definition of a new investment reads as follows:

  • establishment of new enterprise
  • increase of production capacity of an existing enterprise
  • diversification of the production through introduction of products which previously were not manufactured by the enterprise
  • fundamental changes to the production process of an existing enterprise

If the investment is located in the Mazowieckie province, only an investment in favour of new economic activity shall be considered a new investment[4].

As in the case of SEZ, investments carried out within certain sectors of economic activity shall not be covered by the support system. A detailed catalogue of exemptions is defined in the regulation on state aid granted to certain entrepreneurs for the implementation of new investments[5].

According to the new regulations, the following enterprises are eligible for public aid in the form of tax exemptions:

  • all enterprises in the sector of traditional industries, with the exception of enterprises producing, i.a.: explosives, alcohol, tobacco products, steel, or companies operating in the energy generation and distribution sector; wholesale and retail trade, facilities and construction works, services related to accommodation and catering services, and game centres. Companies from the metallurgy, iron and steel sectors, the coal sector, and the transport sector are not eligible for support under the EU regulations[6].
  • selected enterprises from the business services sector (BSS) providing: IT services, research and development in the areas of natural and technical sciences, auditing and book keeping services, accounting (excluding tax declarations), technical research and analysis services, call centres, architectural and engineering services.

What is the amount of tax relief?

The maximum amount of state aid in the form of CIT or PIT tax relief is determined on the basis of the regional aid map for 2014-2020 (representing the percentage of costs eligible for regional aid):

Mazowieckie voivodship:

Support for medium and small/ micro enterprises is increased by 10 and 20 percentage points respectively (i.e. 25% becomes 35% or 45% respectively).

The relief shall only be applicable to income generated from business activities carried out as part of an investment covered by the support decision. Therefore, if the entrepreneur simultaneously conducts activities which are not covered, then the supported activities shall be organizationally separated, and the level of exemption shall be determined on the basis of data (revenues and costs) of the separated activity.

In accordance with the regulations on state aid, the eligible costs of the new investment are:

  • land acquisition cost, cost related to purchase, development or modernization of fixed assets (e.g. machines), cost related to the acquisition of intangible assets (computer programs, licenses, certificates, etc.)[7], or
  • 2-year labour costs of newly hired employees[8].

How to determine the company's status?

In accordance with the Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain types of aid compatible with the internal market pursuant to Art. 107 and Art. 108 of the Treaty, the following evaluation criteria were adopted for the purposes of defining the size of enterprises: number of employees, turnover, balance sheet total, and independence. Turnover and balance sheet total are alternative criteria. On this basis, the following classes of enterprises have been established:

  • Category

  • Average annual
    number of employed
    < 250
    < 50
    < 10
  • Yearly
    ≤ 50 EUR m
    ≤ 10 EUR m
    ≤ 2 EUR m
  • Total annual
    ≤ 43 EUR m
    ≤ 10 EUR m
    ≤ 2 EUR m

All other companies not falling into the micro, small or medium category are considered to be large companies.

Who decides on granting support?

The decision regarding support, issued at the entrepreneur's request, determines the period of its validity, the subject of economic activity, as well as the conditions that the entrepreneur shall meet. The decision is issued on behalf of the Minister responsible for the economy (currently Minister of Economic Development), by the management of Special Economic Zones in the areas indicated in the ordinance to the Act.

How long is the tax relief granted for?

The period for which the decision on support is issued shall depend on public aid intensity in a given area. This period is the same for all companies, regardless of the type of economic activity conducted and the size of the company. The decision on support shall be issued for a definite period, not shorter than 10 years and not longer than 15 years. The exemption period shall be counted from the date of receipt of the decision on support and shall stand at:

  • Decision 
  • Public aid intensity:

    10%, 20%, 25%

    10 years

    podregion warszawski zachodni
    m.st. Warszawa
  • Public aid intensity:


    12 years

    podregiony woj. mazowieckiego: ciechanowsko​-​​płocki,
    radomski i warszawski wschodni
  • Public aid intensity:

    and for sites located within the boundaries of the SEZs prior to the amendment

    15 years


What are the criteria for receiving public aid?

The decision on support is issued for the implementation of a new investment meeting certain quantitative and qualitative criteria. Quantitative criteria (minimum amount of eligible costs) depend on the unemployment rate in the district (poviat) in which the investment shall be implemented (the higher the unemployment rate, the lower the required costs) and the size of the enterprise. Preferences are also granted to entrepreneurs conducting research and development activities and in the business services sector.

Quantitive Criteria

Unemploy­ment rate in the district/ average unemploy­ment in Poland[9]

Minimum amount of eligible costs

Large enterprise

Medium enterprise

  • small enter­prise
  • R&D projects
  • business services sector

Micro enterprise

<60% of national average

PLN 100 m

PLN 20 m

PLN 5 m

PLN 2 m

60 - 100%

PLN 80 m

PLN 16 m

PLN 4 m

PLN 1.6 m

100 - 130 %

PLN 60 m

PLN 12 m

PLN 3 m

PLN 1.2 m

130 - 160%

PLN 40 m

PLN 8 m

PLN 2 m

PLN 0.8 m

160 - 200%

PLN 20 m

PLN 4 m

PLN 1 m

PLN 0.4 m

200 - 250 %

PLN 15 m

PLN 3 m

PLN 0.75 m

PLN 0.3 m

> 250%*

PLN 10 m

PLN 2 m

PLN 0.5 m

PLN 0.2 m

* and in 122 medium-sized cities losing socio-economic functions and in municipalities bordering these cities

Qualitative Criteria







Compliance with the current national development policy, where Poland may gain a competitive advantage

Investments in projects from the following sectors:

  • high-quality food,
  • means of transport,
  • professional electrical and electronic equipment,
  • aerospace sector,
  • hygiene products, medicines, and medical products,
  • machinery,
  • material recycling of raw materials and modern plastics,
  • eco-buildings,
  • professional services,
  • professional telecommunication and information services,
  • inclusive of smart specializations of the voivodeship the investment is planned in.


Export oriented sales

Achieving an appropriate volume of sales outside of the territory of the Republic of Poland


R&D activity

Pursuing research and development activity


Size of enterprise

Possessing the status of a micro, small or medium-sized enterprise


National Key Cluster / Business Services Sector

Membership of a National Key Cluster

Establishing a business services centre providing services outside of the territory of the Republic of Poland









Low negative environmental impact

Pursuing an economic activity with low negative environmental impact


Investment location

Locating the investment:

  • in medium-sized cities losing their socio-economic functions, and in municipalities bordering these cities,
  • in poviats or cities, with the poviat status where the unemployment rate stands at at least 160% of the national average unemployment rate (excluding those cities where the voivode or the parliament of the voivodeship are seated)


Support in gaining additional education

Supporting the acquisition of knowledge and vocational qualifications and cooperating with industrial schools


Care for employees

Improving employees welfare.


Creating high quality jobs

Creating specialized jobs in order to pursue an economic activity covered by the new investment and offering secure employment

Creating well-paid jobs and offering secure employment


The entrepreneur implementing a new investment in a given sector shall be considered to have met the qualitative criteria once he obtains a certain number of points, as indicated in the table below, with the additional requirement of scoring at least one point in either criterion (sustainable social development and sustainable economic development):

Public aid intensity

Point threshold

  • 25% or less


  • 35%


  • 50%



Income tax relief is a consistently popular instrument among entrepreneurs, and it is also offered in countries with which Poland competes for new investment projects. Reducing tax burdens is a clear incentive for starting new investment projects or expanding existing business operations.

  • [1] Act of 10th May 2018 on support for new investments (Dz. U. 2018poz. 1662).
  • [2] With the exception of areas with mineral deposits (unless the investment pertains to said deposits).
  • [3] As defined in art. 2 para. 49 of the Commission Regulation (EU) No.651/2014 of 17/06/2014, which recognizes certain types of aid as compatible with the internal market pursuant to art. 107 and 108 of the Treaty (GBER).
  • [4] Initial investment in favour of new economic activity, as defined in art. 2 para. 51 of the Commission Regulation (EU) No. 651/2014.
  • [5] Council of Ministers Ordinance of 28th August 2018 on state aid granted to certain entrepreneurs for the implementation of new investments.
  • [6] Art. 13 of the Commission Regulation (EU) No. 651/2014 of17/06/2014, which recognizes certain types of aid as compatible with the internal market pursuant to art. 107 and 108 of the Treaty.
  • [7] The acquired assets must be new, with the exception of assets acquired by SMEs. In the case of large enterprises, the costs of intangible assets are only eligible up to 50% of the total eligible initial investment costs.
  • [8] Estimated payroll costs resulting from the creation of jobs following an initial investment, calculated over a two-year period.
  • [9] Based on the announcement of the President of the Central Statistical Office regarding the average unemployment rate in the country and specific areas (poviats).


Polish Investment and Trade Agency

Krucza St. 50

00-025 Warsaw

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