Updated on 31.10.2023
It is almost 20 years since the establishment of Special Economic Zones, the Act of the 10th May 2018 amended the instruments of income tax exemption (CIT or PIT) in order to adjust the provisions to the current market situation and entrepreneur’s needs. The major difference introduced is that tax exemption is now available across the entire territory of Poland, for companies carrying out new investments, on publicly as well as privately owned land. At the same time, the currently binding Special Economic Zone (SEZ) permits, already granted to investors within the old SEZs shall remain in force until 2026. What is more, the amendment of 31 July 2019 also allowed support for investments in areas with undeveloped mineral deposits, thus significantly expanding the offer of locations, in which entrepreneurs can be granted tax exemption. On 1 January 2022, an amendment to the Act came into force, which was largely related to a change in the regional aid map.
A map of Poland with the areas administrated by Special Economic Zones separated. Source: PAIH S.A.
On the website of PAIH S.A. you will find detailed information on all Special Economic Zones. There is also a search engine for SEZs by Powiat or town with Powiat legal status: https://www.paih.gov.pl/dlaczego_polska/zachety_inwestycyjne/polska_strefa_inwestycji/
Industrial and technology parks are places which, due to a concentrations of firms from one sector and supporting science and research facilities, are enabled to develop quickly. This is a pro-development model that is increasingly being implemented in our country. The facilities being offered, are applicable both to Polish and foreign businesses.
PPPT offers its customers about 60 hectares of well-communicated investment areas, equipped with necessary technical infrastructure, and attractive office space.
Corporate Services Center and Central Laboratory have been operating in the Park since 2014 and 2015. They are destined for investors and business and corporate partners of the Płock Industrial and Technological Park, offering modern business services as well as research and implementation activities.
Companies willing to invest in PPPT may count on a wide range of support programmes and investment incentives.
As a business support institution, PPPT provides development services in order to support and stimulate entrepreneurship. Thanks to cooperation with universities, research institutes, entrepreneurs, public administration, business support institutions and international organizations, the Park creates a strong cooperation network and supports and initiates R&D and innovative activities.
MPNT is an initiative primarily aimed at supporting the agri-food sector while leveraging the competitive advantages of the Mazovia region. The park cooperates with entrepreneurs, scientists and regional public institutions to achieve common goals and implement joint projects. The park also focuses on the development of biotechnology, renewable energy sources, innovation in agriculture, and strengthening clusters.
Investment incentives in gminas (municipalities) - real estate tax exemption
One of the basic investment incentives which are available for businesses in gminas (municipalities) is the exemption from local taxes and charges. Municipalities have the right to fix tax rates and establish the above-mentioned exemptions from taxes and charges foreseen therein. What is of fundamental importance for businesses is the exemption from real estate tax.
Items subject to real estate tax
The following are subject to real estate tax:
The amount of aid may be calculated in relation to:
Conditions for the provision of aid:
More information here: https://www.paih.gov.pl/en/why_poland/investment_incentives/real_estate_tax_exemption/
More information here https://www.paih.gov.pl/en/why_poland/investment_incentives/governmental_grants/
Poland has already established itself as a popular destination for R&D centres of many global leaders in key high-tech industries. This is inter alia due to the availability of a young, skilled and well-educated workforce, low tax rates, recognized technological universities, cost competitiveness and R&D incentives. Poland offers various tax instruments for R&D sector such as: research and development (R&D) relief, relief for innovative employees, prototype relief, robotization relief, IP Box.
R&D tax incentive in CIT entitles taxpayers to make additional deduction of expenditure related to R&D activities from the tax base (up to 150%). Poland’s Innovation Box complements the existing tax preference system for innovative activities and introduces a preferential 5% tax rate of qualified income from qualifying intellectual property rights (instead of 19% tax rate); Polish intellectual property rights catalogue is one of the broadest worldwide and the reduced 5% tax rate is one of the lowest of all developed countries. The above forms of aid combined with the governmental programme of grant aid for R&D projects make the Polish RDI environment unique and extremely beneficial for investors.
More information about available tax incentives can be found in the Investors’ Tax Guide »
Investment areas of the Mazowieckie Voivodeship are available in a nationwide database - the Investment Offer Database .
It is a free tool that provides a complete set of information on the posted investment offers, so interested Entrepreneurs and Investors can easily locate the best properties in Poland.
The database, is divided into the following categories:
It is also a place to promote Polish Municipalities and Cities, which can present their full investment offer.
Land owners are welcome to contact us in order to place their offer on the PAIH database. Placing an offer is completely free of charge.
If you are looking for the investment area also contact us and we will help you find a suitable investment site.