The Polish Investment Zone (PSI) is an instrument that provides tax relief for new investments. It can be used throughout Poland, regardless of the size of the company. Support is granted to companies operating in the industrial and modern services sectors in the form of exemption from income tax (CIT) or income tax (PIT) in connection with the implementation of a new investment. The tax relief constitutes regional investment aid.
The income tax exemption limit is calculated as a percentage of
The percentage of public aid (i.e. aid intensity) depends on the size of the company and the location chosen. In some areas of Poland, up to 70% of the costs incurred can be reimbursed.
The Polish Investment Zone has been operating since 2018 on the basis of the Law on Support for New Investments. The new law replaced the previous mechanism of public support for investors in special economic zones. At present, entrepreneurs no longer have the possibility to obtain new permits for doing business in special economic zones. They can apply for a decision to support new investments within the Polish Investment Zone.
Entrepreneurs conducting business activity with the territory of Poland can apply for a decision on support. The size of the enterprise is determinative – support can be granted both to micro-companies and large corporations. The entrepreneur obtains the right to an income tax exemption on the basis of the decision on support, which is issued upon the entrepreneur’s application to
the WSEZ “INVEST-PARK”.
The decision on support is issued for periods of:
The decision on support specifies the following conditions:
The mission of the Polish Investment and Trade Agency (PITA) is to increase the inflow of foreign direct investment (FDI) into Poland and to expand the scope and dynamics of internationalization of Polish companies. We operate both in Poland and through Foreign Trade Offices (FTCs).
PAIH offers quick access to comprehensive information on the economic and legal environment of your business projects. It also help to overcome administrative procedures for specific projects, develop legal solutions, find a suitable location and reliable partners and suppliers.
PAIH provides access to financial instruments, including insurance, offered by institutions affiliated with the Polish Development Fund Group.
The Lower Silesian Agency for Economic Cooperation Ltd. is a company owned by the Local Government of the Lower Silesian Voivodship, acting for and on behalf of the voivodship authorities. Its purpose is to support entrepreneurship, stimulate innovation in the region, improve the competitiveness of businesses, stimulate their development and shape the image of the province abroad.
DAWG supports economically inactive and unemployed people in labor market activation, offers development and liquidity loans for investment purposes, implements projects related to the internationalization of Lower Silesian SMEs, and implements investor and exporter service standards in local government units.
Tax benefits:
Conditions:
Resolution of the Town Council in Ząbkowice Śląskie on the adoption of the program of de minimis aid for entrepreneurs creating new jobs in the area of the municipality of Ząbkowice Śląskie – Download