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.

The New Investment Support Act


By virtue of the New Investment Support Act effective since June 2018, new principles of granting aid to enterprises have replaced those applied so far under the Special Economic Zones Act (SEZ Act).


Although SEZs are intended to continue to operate in addition to the new aid system until 2026, investment support can be currently obtained under the new principles only.  The new regulations extend the territory on which investment projects can be located and exempt from income tax. 


To obtain a tax exemption investors will still have to incur certain eligible costs and create a specific number of jobs. Unlike the old rules, the decision on aid will depend on meeting not only quantitative but also qualitative criteria. 

Rödl & Partner support

If you are planning a new investment project, we encourage you to contact us to evaluate the chances for the project to obtain income tax exemption. Please note that the new rules apply to all businesses, including those which are already operating in Special Economic Zones.


Changes in state aid in Poland – implementing regulations »

A draft regulation of the Council of Ministers on state aid for enterprises doing business in special economic zones in Poland has been published on the website of the Government Legislation Centre. 


Basic concepts of the legislation to support new investment projects »

Enterprises will be entitled to tax relief on new investment projects, which mean investment in tangible or intangible assets to establish a new plant, increase the production capacity of an existing plant etc. 

Special Economic Zones in Poland: A company operating in zone a may be a member of a tax-consolidated group »

The tax incentives introduced in Poland are meant to stimulate certain behaviour of taxpayers. They aim at supporting certain types of businesses and sectors of the economy.


Contact Person Picture

Katarzyna Judkowiak

Tax adviser (Poland)


Send inquiry


Deutschland Weltweit Search Menu