Tax Exemptions

You begin by planning a new investment within the area covered by the Polish Investment Zone. Our team of experts will help you define the scope of the project, estimate investment outlays, and select the appropriate criteria (quantitative or qualitative) for your industry.

You prepare and submit a formal application for a support decision under the Polish Investment Zone. Our specialists assist in preparing the complete documentation package, verify compliance with the criteria, and ensure that all required forms are completed correctly.

Once a complete application has been submitted, K-SSSE issues a support decision within up to 30 days. The decision specifies the maximum amount of state aid and the conditions that must be met in order to benefit from the tax exemption. See the required documents.

You implement the investment in accordance with the plan presented in the application. You incur eligible investment expenditures on fixed assets or intangible assets. All expenses are documented, as they will form the basis for calculating the future tax exemption.

After completing the investment and commencing operations within the area covered by the decision, you benefit from an income tax exemption (CIT or PIT) for a period of 12, 14, or 15 years\u2014depending on the investment location and the size of the enterprise. The exemption is limited to the maximum aid amount specified in the decision.