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Polish Investment Zone

Criteria for obtaining tax relief under the Polish Investment Zone

In order to obtain a tax exemption under the Polish Investment Zone, your company must meet certain quantitative and qualitative criteria. These criteria determine whether an investment project is eligible for support and, if so, how much. At KPT, we help you navigate through them step by step, explaining any doubts in a simple manner.

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Quality criteria

In addition to quantitative criteria, each company must meet specific qualitative criteria. These show that the investment brings value to the region and the economy. In order to obtain a decision on support (a decision to grant a tax exemption), the entrepreneur must declare which qualitative criteria his project meets:

 

– in the Małopolska Province, a minimum of 5 out of 13 quality criteria must be met
– in the districts of Chrzanów, Olkusz, Oświęcim, Wadowice and Jędrzejów, a minimum of 4 out of 13 quality criteria must be met.

 

The quality criteria are divided into two groups:

 

– sustainable economic development
– sustainable social development

 

You can download a table with all the quality criteria here.

Quality criteria

Type of project:

SUSTAINABLE ECONOMIC DEVELOPMENT

The criteria in this group concern the impact of investments on the development of the company and the economy

  1. Investment in strategic industries
    This criterion is met by projects that fit into industries considered key to the development of the country or province — in line with the Responsible Development Strategy or smart specialisations of Małopolska.
  2. Utilisation of local human resource potential
    The project creates new jobs or activates local employees, which supports the development of the region.
  3. Membership in the National Key Cluster (KKK)
    The company belongs to one of the national key clusters (a network of specialised, innovative entities of key importance to the country’s economy and high international competitiveness), which confirms its participation in a strong economic ecosystem.
  4. Conducting research and development (R&D)
    The company conducts development or research work, implements new technologies or develops products and processes.
  5. Micro, small or medium-sized enterprise status
    Micro, small and medium-sized enterprises automatically meet this criterion.
  6. Creating regional links
    The investment strengthens local cooperation, e.g. with suppliers, universities and technology partners.
  7. Robotisation and automation of processes
    The planned investment involves modern technologies, automation or robotisation of production processes.
  8. Investments in renewable energy sources (RES)
    The investment includes RES or solutions that improve energy efficiency.

 

SUSTAINABLE SOCIAL DEVELOPMENT

The criteria in this group concern the impact of the investment on employees and the local community.

  1. Creation of specialised jobs
    The company creates new positions requiring specialist technical or engineering skills and provides employees with stable, long-term employment conditions.
  2. Low negative impact on the environment
    The activity covered by the investment has a limited impact on the environment.
  3. Location of the investment in areas requiring support
    The investment is located:
    – in a medium-sized town losing its socio-economic functions,
    – in a municipality neighbouring such a town,
    – or in a district with a high unemployment rate.
  4. Support for employees in acquiring education and professional qualifications
    The company supports the acquisition of competences: training, courses, cooperation with vocational schools.
  5. Activities for the care of employees
    The company undertakes activities to improve the well-being of its employees, e.g. health programmes, social support, organisational facilities.

SUSTAINABLE ECONOMIC DEVELOPMENT

The criteria in this group concern the impact of investments on the development of the company and the economy

  1. Investment in strategic industries
    This criterion is met by projects that fit into industries considered key to the development of the country or province, in line with the Responsible Development Strategy or smart specialisations of Małopolska.
  2. Utilisation of local human resources.
    The project creates new jobs or activates local employees, which supports the development of the region.
  3. Conducting research and development (R&D)
    The company conducts development or research work, implements new technologies or develops products and processes.
  4. SME status
    Micro, small and medium-sized enterprises automatically meet this criterion.
  5. Creating regional links
    The investment strengthens local cooperation, e.g. with suppliers, universities, technology partners.
  6. Robotisation and automation of processes
    The planned investment involves modern technologies, automation or robotisation of production processes.
  7. Investments in renewable energy sources (RES)
    The investment includes RES or solutions that improve energy efficiency.

 

SUSTAINABLE SOCIAL DEVELOPMENT

The criteria in this group concern the impact of the investment on employees and the local community.

  1. Creation of high-paying and stable jobs The investment provides for the creation of new jobs with salaries higher than the regional average and guarantees employees secure, stable employment.
  2. Low negative impact on the environment
    The activities covered by the investment have a limited impact on the environment.
  3. Location of the investment in areas requiring support
    The investment is located:
    – in a medium-sized town losing its socio-economic functions,
    – in a municipality neighbouring such a town,
    – or in a district with a high unemployment rate.
  4. Support for employee development
    The company supports the acquisition of skills: training, courses, cooperation with vocational schools.
  5. Employee care activities
    The company undertakes activities to improve the well-being of its employees, e.g. health programmes, social support, organisational facilities.

How does KPT assist in the process?

Obtaining a decision on support under the Polish Investment Zone requires analysis, as well as fulfilment of several conditions, but you do not have to do it alone. Before submitting an application for a support decision, contact the investor service department to learn about the programme and discuss your investment project. Our team will help you through all the stages step by step.

Need support? Contact us

investor relations

Alicja Ryczaj-Kmita
tel. + 48 453 682 967
aryczaj@kpt.krakow.pl

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