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.

New regional aid map for 2022–2027


by Magdalena Szwarc

3 March 2022


The European Commission adopted the “Guidelines on regional State aid for 2022–2027” (the Guidelines) in April 2021. The document discusses issues related to the regional aid map. State aid intensity in individual regions has changed starting from January 2022.

Investment aid intensity broken down by regions

The Guidelines have brought about the new Regulation of the Polish Council of Ministers of 14 December 2021 on the regional aid map for 2022–2027, which became law on 1 January 2022. Under the new regional investment aid map (aid map), investors (classified as large enterprises) are entitled to investment support of up to:


  1. 50% of investment expenditure in Lubelskie, Podkarpackie, Świętokrzyskie, Podlaskie, Warmińsko-Mazurskie provinces and in Siedlce sub-region.
  2. 40% of investment expenditure in Zachodniopomorskie, Lubuskie, Kujawsko-Pomorskie, Mazowieckie region (except for the Warsaw capital region and the Siedlce sub-region), Łódzkie, Opolskie and Małopolskie provinces.
  3. 35% of investment expenditure in the part of the Warsaw capital region.
  4. 30% of investment expenditure in Pomorskie and Śląskie provinces.
  5. 25% of investment expenditure in Wielkopolskie and Dolnośląskie provinces (except for Poznań, Wrocław and the Poznań sub-region) and a part of the Warsaw capital region.
  6. 20% of investment expenditure (from 1 January 2025 – 15%) in Poznań, Wrocław and the Poznań sub-region (districts: Poznański, Obornicki, Szamotulski, Średzki, Śremski).
  7. 0% – Warsaw and neighbouring districts.






The maximum aid intensities in the assisted areas may increase by 10 percentage points for investments by medium-sized enterprises and by 20 percentage points for investments by small enterprises.

This increase does not apply to the Mazowieckie province area which is not assisted at all (the Capital City of Warsaw and neighbouring districts with an intensity of 0%).


Aid for the Mazowieckie province

The Mazowieckie province is a specific region. The standard of living in Warsaw and in the neighbouring areas strongly differs from other districts in this province. In order to maintain the ratio legis of laws on regional investment aid, aid intensity in the Mazowieckie province varies from 0% to 50%: 


  1. 0% – capital city of Warsaw and neighbouring districts (municipalities: Izabelin, Łomianki, Ożarów Mazowiecki, Stare Babice, districts: Legionowski, Miński, Otwocki, Wołomiński, Grodziski – municipalities of Milanówek and Podkowa Leśna; Nowodworski, Piaseczyński, Pruszkowski).
  2. Warsaw sub-region:
  • West – 25% (municipalities: Baranów, Błonie, Góra Kalwaria, Grodzisk Mazowiecki, Jaktorów, Kampinos, Leoncin, Leszno, Nasielsk, Prażmów, Tarczyn, Zakroczyn, Żabia Wola);
  • East – 35% (municipalities: Dąbrówka, Dobre, Jadów, Kałuszyn, Kołbiel, Latowicz, Mrozy, Osieck, Serock, Siennica, Sobienie-Jeziory, Strachówka and Tłuszcz).


3. 50% – Siedlce sub-region (districts: Garwoliński, Łosicki, Sokołowski, Węgrowski, Siedlecki, city of Siedlce).




If you wish to benefit from regional investment aid, you are encouraged to use the expertise and experience of Rödl & Partner experts. 


Contact Person Picture

Magdalena Skurowska

New investment expert

Send inquiry


Contact Person Picture

Magdalena Szwarc

Tax adviser (Poland)

Senior Associate

Send inquiry


Deutschland Weltweit Search Menu