Special Economic Zones – new incentives for the defence industry

by Maria Wośkowiak-Adamczyk

27 February 2025

The Ministry of Development and Technology has presented a draft amended regulation on state aid for new projects of certain businesses.

The regulation is amended because the tax exemption scheme concerning special economic zones needs to be adapted to the new economic circumstances related to, among other things, Russian aggression against Ukraine.

The amended act is supposed to boost investment attractiveness of north-eastern Poland by reducing the required investment expenditure in a SEZ/PIZ.

An investor seeking aid in the form of tax exemption will have to spend:

10 million zloty if it is a large enterprise;
1 million zloty if it is a medium-sized enterprise;
0.5 million zloty if it is a small enterprise;
0.2 million zloty if it is a micro-enterprise.

Who is eligible for the tax exemption?

Following the amendment, the preferential terms of obtaining a state aid decision will be available to businesses that want to invest in:

1. the following districts:

Augustów
Biała Podlaska
Bartoszyce
Braniewo
Ustrzyki Dolne
Białystok
Chełm
Gołdap
Hajnówka
Hrubieszów
Jarosław
Kętrzyn
Lubaczów
Przemyśl
Sejny
Siemiatycze
Sokółka
Suwałki
Tomaszów
Węgorzewo
Włodawa

2. the following cities:

Biała Podlaska
Chełm
Przemyśl
Suwałki

As a consequence, the planned amendment will open up the chance to enjoy a tax relief for new investment projects related to the national defence.

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.

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Magdalena Szwarc

Tax adviser (Poland)

Senior Associate

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