Relief for new investments in the Polish Investment Zone

The Polish Investment Zone is an instrument thanks to which you can obtain support for the implementation of a new investment. It can be used throughout Poland, regardless of the size of the company.

In the light of the regulations, support may be granted to new investments defined as:

• setting up a new enterprise;
• increasing the production capacity of the existing plant;
• diversification of production by introducing products not previously produced in the plant;
• a fundamental change in the production process of an existing plant;
• acquisition of assets belonging to an establishment that has closed or would have closed if the purchase had not taken place, whereby the assets are purchased by an entrepreneur unrelated to the seller and the mere acquisition of shares or stocks of the enterprise is excluded.

Support is granted to companies from the industry and modern services sector. Naturally, however, certain investments implemented within specific sectors of economic activity will not be covered by the support scheme.

The main form of support within the Polish Investment Zone is the exemption from income tax (CIT or PIT) granted to entrepreneurs implementing new investments on the basis of a decision on support. The amount of tax that the enterprise will not have to pay is calculated as the product of investment expenditures constituting eligible expenditures and the aid intensity provided for the voivodship in which the investment is carried out.

Only income obtained from economic activity conducted as part of the investment covered by the decision on support may be covered by the relief. Therefore, if an entrepreneur simultaneously conducts an activity that is not subject to support, the activity covered by the support should be organizationally separated, and the amount of the exemption will be determined on the basis of the data (income and costs) of the separated activity.

In order to pre-classify the planned investment as well as to guide you in further steps in applying for a support decision, please contact us.