OFFER | TAX EXEMPTIONS
Tax exemptions

Preferences in the area of Wojiwodship Lubuskie and Zachodniopomorskie

Small entrepreneurs (up to 50 employees) deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 55% of their initial investment costs or 55% of 2 year employment costs.

Medium sized entrepreneurs (up to 250 employees) deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 45% of their investment cost or 45% of 2 year employment costs.

Large entrepreneurs deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 35% of their investment cost or 35% of 2 year employment costs.

Preferences in the area of Wojiwodship Wielkopolskie

Small enterprises (up to 50 employees) deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 45% of their initial investment costs or 45% of 2 year employment costs.

Medium sized enterprises (up to 250 employees) deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 35% of their investment cost or 35% of 2 year employment costs.

Large enterprises deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 25% of their investment cost or 25% of 2 year employment cost.

DEFINITION OF SMALL AND MEDIUM-SIZED ENTERPRISES

(extract from the commission recommendation 2014/651 from the 17th June 2014 concerning the definition of small and medium-sized enterprises)

DEFINITION OF MICRO, SMALL AND MEDIUM-SIZED ENTERPRISES ADOPTED BY THE COMMISSION

Article 1. Enterprise An enterprise is considered to be any entity engaged in an economic activity, irrespective of its legal form. This includes, in particular, self-employed persons and family businesses engaged in craft or other activities, and partnerships or associations regularly engaged in an economic activity.

Article 2 Staff headcount and financial ceiling determining enterprise categories

1. The category of micro, small and medium-sized enterprises (SMEs) is made up of enterprises which employ fewer than 250 persons and which have an annual turnover not exceeding EUR 50 million, and/or annual balance sheet total not exceeding EUR 43 million.

2. Within the SME category, a small enterprise is defined as an enterprise which employs fewer than 50 persons and whose annual turnover and/or annual balance sheet total does not exceed EUR 10 million.

3. Within the SME category, a microenterprise is defined as an enterprise which employs fewer than 10 persons and whose annual turnover and/or annual balance sheet total does not exceed EUR 2 million.