POLISH INVESTMENT ZONE

Tax incentives for companies investing in progress

Invest in the development of your company and take advantage of the tax incentives available throughout Małopolska and the Jędrzejów district.

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What is the Polish Investment Zone

The Polish Investment Zone is a programme that allows you to obtain CIT or PIT exemptions of up to 70% of your investment expenditure. This support can be used when planning a new investment in the creation or modernisation of a plant, the purchase of new machinery, the digitisation of processes or the launch of new products on the market. The exemption is available to businesses of all sizes and applies to investments made anywhere in Małopolska and the Jędrzejów district.

This tool can be used primarily by companies in the manufacturing industry, but also by service companies, depending on their business profile.

Find out if your company can apply

What are the benefits?

Key advantages:

tax relief of up to 70% of eligible costs (depending on the size of the enterprise and the location of the investment);
wide range of investment opportunities, including the creation of a new plant, increasing production capacity, diversifying production, changing the production process or acquiring assets from a plant that has been closed;
the savings can be used for further investments or even to repay a loan;
the possibility of investing in any area (if you do not have a plot of land, want to buy or rent a property – check out the investment areas offered in Małopolska);
support from KPT experts at every stage – from analysing investment opportunities, through the application preparation process, to post-investment support;
the possibility of using the relief for up to 15 years;

Why is it worth investing
in Małopolska?

Małopolska is one of the most dynamically developing regions in Poland – modern, entrepreneurial and strongly technology-oriented. Business finds ideal conditions for growth here: qualified staff, a stable economic environment and an ecosystem conducive to innovation.

Over 500,000 active companies, the region’s high share in the country’s GDP (8.1%) and low unemployment create a mature, stable market. It is an environment in which it is easier to build partnerships, scale production and recruit competent employees.

The Krakow Technology Park has twice been awarded with the prestigious international fDi Intelligence Global Free Zones of the Year award. In 2023, it was named the most innovative economic zone in Europe (Future Innovation), and in 2024, it was recognised as the best special economic zone in Europe in the Future Innovation category, confirming the region’s investment attractiveness in the eyes of global experts.

Everything you need to know
about the Polish Investment Zone

In Małopolska and the Jędrzejów district, the decision to grant support — based on an entrepreneur’s application — is made by the Krakow Technology Park, acting on behalf of the minister responsible for the economy. The KTP manages the entire process and is your main partner within the PSI programme.

Tax relief under the PSI is available to companies implementing new investment projects. These can take several forms:

1. Building of a new plant
This is an investment involving the creation of a separate, independent part of the business – without the need to set up a new company or register a separate business.

2. Increasing production capacity
You invest in the development of an existing plant, resulting in an increase in the volume of production or services. Modernisation alone, maintaining the current level of productivity, does not meet the criterion of a ‘new investment’.

3. Introduction of new products or services
You diversify your business, launch the production of products or services that you have not offered before – you expand your portfolio and scale your company.

4. Change in the production process
You introduce a fundamental change in the key production or service processes of your plant. This is a real transformation, not just a minor improvement in working conditions or a single workstation.

5. Acquisition of assets of a closed plant
You are purchasing the assets of a company that has been closed or would have been closed without the takeover – provided that you are not acquiring shares, but only assets, and you are not related to the seller. (Added by the Act of 19 June 2020)

The amount of CIT or PIT exemption depends on the location of the investment and the size of the company. The following levels of aid apply in the area managed by KPT:

In Małopolska:

40% – large enterprises
50% – medium-sized enterprises
60% – small and micro enterprises

In the districts of Chrzanów, Olkusz, Oświęcim, Wadowice and Jędrzejów:

50% – large enterprises
60% – medium-sized enterprises
70% – small and micro enterprises

During the period of validity of the support decision, the entrepreneur does not pay income tax (up to 100% of the tax) until the public aid pool to which they are entitled is exhausted.

Under the PSI programme, you can invest in any area – you do not need to be the owner of the land or property. You can invest in any area – private or public.

The entire Małopolska region and the Jędrzejów district are eligible for support, provided that the investment meets the programme criteria.

The duration of the support decision is:

14 years – standard for the entire area covered by the KPT
15 years – in locations previously covered by the status of a special economic zone and in the districts of Chrzanów, Olkusz, Oświęcim, Wadowice and Jędrzejów

Support is available to:

industrial companies (with statutory exceptions)

PSI is available to most companies in the traditional industrial sector, with the exception of companies producing, among other things, alcohol, tobacco products, steel, electricity and gas.

selected service companies, including:

IT service centres,
accounting and bookkeeping services,
call centres
recently, companies operating in the defence industry have also become eligible for support.

Exclusions

State aid is not available to companies operating in the following areas, among others: