- country
- Poland
- incentives
- Successor system to the former 14 Special Economic Zones (Act of 10 May 2018 on supporting new investments). Offers CIT or PIT income tax exemption available across the whole territory of Poland (not only within designated zone areas), for a period not shorter than 12 and not longer than 15 years depending on regional aid intensity and location (e.g. 12 years for 15-25% aid intensity, 14 years for 30-40%, 15 years for 50% intensity or SEZ-located investments). Exemption amount is calculated on eligible investment costs (land, fixed assets/machines, intangible assets, and up to two years of labour costs for new hires). Preferred sectors include modern business services such as IT services and R&D in natural and technical sciences. Small and micro enterprises receive aid-intensity bonuses (+20 and +10 percentage points). Minimum eligible investment thresholds range from PLN 100m (large enterprises in low-unemployment areas) down to PLN 0.2m (micro enterprises in high-unemployment regions). Existing SEZ subzones operate under current regulations through end of December 2026.
- zone type
- sez