Polish Investment Zone – income tax exemption for new investments
Polska Strefa Inwestycji
Open continuously
No deadline — apply whenever you are ready.
A CIT/PIT exemption rather than a cash award. The value equals a percentage of eligible investment costs set by the 2022-2027 regional aid map: up to 50% in eastern/north-eastern regions, 40% in industrial regions, 30% in mid-tier areas and 25% or less in wealthier regions, plus 20 percentage points for small enterprises and 10 for medium ones. Minimum investment outlays depend on company size and local unemployment (from PLN 0.2 million for micro enterprises in high-unemployment areas up to PLN 2 million in low-unemployment regions). Exemption periods run 12-15 years.
Ministerstwo Rozwoju i Technologii, through the Special Economic Zone managers; promoted by PAIH
public · national
Deadline: rolling — Applications for a decyzja o wsparciu are processed continuously by the Special Economic Zone managers acting on behalf of the Minister of Development and Technology.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Major bid — written case, budget, possibly partners.
Who can apply
- Sectors: manufacturing, any
- Stage: growth
- Locally registered entity required
Available across Poland since the 2018 Act on supporting new investments. Excluded sectors include explosives, alcohol, tobacco, steel, energy distribution, retail and wholesale trade, hospitality and gaming.
How to apply
- Confirm the project counts as a new investment (new facility, capacity expansion, product diversification, fundamental process change, or acquisition of assets of a closed facility) and is not in an excluded sector. — link
- Check the minimum investment outlay for your company size and county unemployment rate, and the qualitative criteria.
- Apply to the Special Economic Zone manager covering the investment location for a decyzja o wsparciu (support decision).
- Carry out the investment and claim the CIT/PIT exemption up to the aid intensity limit over the decision period.
What you will need
- Wniosek o wydanie decyzji o wsparciu
- Investment plan with eligible cost budget and job creation commitments
- Evidence of company size (micro/small/medium/large)
Source. https://www.paih.gov.pl/inwestycje/zachety-inwestycyjne/polska-strefa-inwestycji/ — checked 2026-08-14
"Po ponad 20 latach funkcjonowania specjalnych stref ekonomicznych, ustawą z dnia 10 maja 2018 r. o wspieraniu nowych inwestycji ... małe przedsiębiorstwa +20%, średnie +10% ... 0,2 mln PLN."