What is the Polish Investment Zone?
This is a new investment support tool that is available throughout the country in investment areas.
Its task is to replace the existing economic zones. In the case of Małopolska, the decision to grant support is issued by the Kraków Technology Park.
Support here is a tax relief, which is granted on the basis of the Act on supporting new investments.
All enterprises that implement new investment projects, such as:
✅ creating a new enterprise
✅ increasing production capacity
✅ introduction of new products
✅ changing the production process
What relief can you expect?
Exemption from income tax CIT or PIT in the amount
📌 35% for large enterprises
📌 45% for medium-sized enterprises
📌 55% for small and micro enterprises
What happened to the former economic zones?
With the entry of the new law, the concept of the economic zone is almost non-existent. Now everyone can apply for a discount, regardless of whether the investment is located in private or public areas.
We’ve used the word “almost” deliberately here. In the areas where the zone was previously located, the concessions can be used for 15 years. In turn, in other areas for 12 years after receiving a positive decision.
Projects that provide support are primarily industrial projects and some of the services sector – especially in the areas of scientific research, IT, accounting, technical and engineering analyzes.
The criteria that will be taken into account when making decisions are quantitative criteria, such as the amount of financial and quality incurred. The latter include activities for sustainable economic and social development, conducting research and development activities, membership in the National Key Cluster, creating specialized jobs, supporting employees in their development, as well as activities that do not affect the environment.
The amount of support obtained depends on the amount of investment expenditures incurred by the company (only for this project). The amount of two-year costs of specially created jobs is also taken into account.
If this assistance does not exceed the limits indicated above (35%, 45%, 55% for individual types of enterprises), this aid as public aid may be combined with other available forms of support.
There are no limits when it comes to the number of entrepreneur projects that can be applied for a decision.
In addition, a positive decision means at the same time post-investment support of the Krakow Technology Park.