Polish Investment Zone

When an entrepreneur wants to receive public aid in the Małopolska Region and the Jędrzejowski County, the administrative decision (‘Support Decision’) in that matter is issued by the Kraków Technology Park (KPT) on behalf of the Minister of entrepreneurship and technology.

According to the New Investment Support Act, the tax breaks can be granted to businesses that carry out investment projects that include:

The level of the public aid (corporate and personal income tax breaks) in our region amounts to:

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

The size of an enterprise is defined in the European Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises.

Investment can be placed in every location, either privately or publicly owned.

The New Investment Support Act does away with the “special economic zone” (SEZ) as a restricted area that offered tax exemptions to businesses operating within SEZ.

The time for using public aid is the same for every company, and amounts to:

• 12 years from the day of receiving the Support Decision
• 15 years for companies located in the area previously designated as a special economic zone (SEZ).

Support Decision can be granted to:

• all businesses from the traditional industries, with the exception of entities producing among others: alcohol, tobacco products, steel, electric energy and gas
• certain companies from the services sector, including: IT services, research and development in natural and technical sciences, bookkeeping and book control, accounting services (with the exception of tax statements), research and technical analyses services, call centre services, architectural and engineering services.

Public aid is not available to companies that are active in e.g. retail and wholesale, construction works.

Chceck our public aid receiving criteria