Availability: Available

Polish Investment Zone

Type of funding

CIT/PIT exemption

For whom

micro, small and medium-sized Enterprises, Large companies, Foreign companies

Amount of support

up to 70% of investment costs

Own funding


Territorial range


Date of availability


Diamond icon

What you get

If you are planning a new investment, you could get CIT or PIT exemption for up to 15 years.

What you need to know

Thanks to the Polish Investment Zone you can recover your investment costs in unpaid income tax at the maximum value of:

  • up to 70% of investment costs for micro and small businesses,
  • up to 60% for medium-sized businesses,
  • up to 50% for large businesses.

You may be eligible for CIT or PIT exemption for 10, 12 or even 15 years.

You can apply for tax relief all over Poland, regardless of the size of your company. The terms are adapted to the capabilities of both small family-run businesses and large corporations.

The Polish Investment Zone is an instrument operating on the basis of the Act on Supporting New Investments of 10 May 2018; it has replaced the Special Economic Zones.

What requirements do you need to meet?

To benefit from the product you have to plan a new investment in industry, modern business services, IT or R&D. A new investment is:

  • construction of a new plant, or
  • extension of an existing plant, or
  • introduction of new products into the plant, or
  • fundamental change in the plant's production process.

In addition, you have to meet quantitative and qualitative criteria.

The quantitative criteria concern the minimum required investment costs you will have to incur to be eligible for a tax exemption. They depend on the size of the company and location of the investment project, and amount to:

  • from PLN 200 thousand for micro-enterprises,
  • from PLN 500 thousand for small enterprises,
  • from PLN 2 million for medium-sized enterprises,
  • from PLN 10 million for large enterprises,
  • from PLN 500 thousand for investments in the sector of modern services, IT, R&D.

Qualitative criteria concern certain conditions of sustainable economic and social development that your investment must meet. There are 10 conditions, but in order to receive support you need to meet 4 to 6 of them, depending on the location.

How to use the product?

Decisions on granting support are issued by Area Managers - i.e. 14 companies authorised by the Minister.
To find out more and apply for support, check who to get in touch with on the map of the Polish Investment Zone.

Additional information

The Ministry of Development and 14 Area Managers are the owners of the programme.