Home

Global

Contact

de|en|pl

We pave the way. Worldwide.

Worldwide

We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

Amended PIZ Regulation – major changes for businesses

by Magdalena Szwarc

9 July 2025

The amended regulation on state aid available to certain enterprises for new investment projects in the Polish Investment Zone (PIZ Regulation) will come into effect on 11 July 2025. The regulation is amended because the tax exemption scheme needs to be adapted to the new economic circumstances related to, among other things, Russian aggression against Ukraine.

The amended regulation introduces two significant changes.

The minimum capital expenditure required for new investment projects in north-eastern Poland in districts bordering Lithuania, Russia (Kaliningrad Oblast), Belarus, Ukraine and in the city of Suwałki has been reduced. Large enterprises will need to invest only 10 million zloty to qualify for tax relief for up to 15 years. For SMEs, the amounts required to obtain a state aid decision are 1 million zloty for medium-sized enterprises, 0.5 million zloty for small enterprises and 200,000 zloty for micro-enterprises.
A complete novelty is the introduction of tax relief for defence-related projects, such as the manufacture of weapons, ammunition and explosives. Until now, no regional aid has been granted to such projects.

Further details are available here »

If your company is considering a new investment, including the expansion of an existing plant, contact us. We will provide you with detailed information on your options for obtaining tax exemption under the amended legislation.

Contact

Contact Person Picture

Magdalena Szwarc

Tax adviser (Poland)

Senior Associate

Send inquiry

Profile