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Polish Investment Zone

Polish Investment Zone

an incentive for business investment projects


The Polish Investment Zone (PIZ) is a statutory support instrument for companies planning new investments.


As a part of it, entrepreneurs are given 10 to 15 years to complete the investment and take advantage of a tax relief, regardless of the size of the company they run. What is more, the investment can be located anywhere in Małopolska (not only within the existing special economic zones).


The PSI replaces the hitherto Act on Special Economic Zones, which will apply in parallel with the PIZ program until December 31, 2026. The Polish Investment Zone, on the other hand, operates indefinitely.


More information about Polish Investment Zone:

Would you like to start cooperation?

Contact us.


Łukasz Blacha

tel. 12 640 19 49



Justyna Czyszek

tel. +48 690 950 600


Marek Martynowicz

tel. +48 12 345 32 23

Who makes decisions about granting this public aid (tax breaks)?
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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.

What kind of investment project qualifies for the public aid (tax breaks)?
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According to the New Investment Support Act, the tax breaks can be granted to businesses that carry out investment projects that include:

  • setting-up of a new facility
  • production capacity increase
  • introduction of new products
  • fundamental change in the overall production process
What is the level of the public aid (tax breaks), also known as the maximum aid intensity?
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The level of the public aid (corporate and personal income tax breaks) in our region amounts to:

  • 35% for large enterprises
  • 45% for medium-sized enterprises
  • 55% 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.

Where can the investment be located?
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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.

What is the period of time for which the Support Decision will be granted?
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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).
What investment projects can this public aid be granted for?
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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.

What criteria must an investment project meet to be eligible for public aid?


To receive public aid, an investment project must meet certain qualitative and quantitative criteria. The quantitative criteria (the minimum investment outlay) depend on the unemployment rate in the county where the investment will be located, the location of the investment, and the size of the enterprise.


The quantitative criteria


  • 10,000,000 to 100,000,000 PLN – minimum investment outlay for large companies
  • 2,000,000 to 20,000,000 PLN – minimum investment outlay for medium-sized companies
  • 500,000 to 5,000,000 PLN – minimum investment outlay for small companies
  • 200,000 to 2,000,000 PLN – minimum investment outlay for micro-companies


Minimum investment outlay in medium-sized towns experiencing a downturn in their social and economic functions, and in the municipalities bordering on such towns amounts respectively to:

PLN 10,000,000 for large companies

PLN 2,000,000 for medium-sized companies

PLN 500,000 for small companies

PLN 200,000 for micro-companies


It pertains to the following towns:


  • Chrzanów
  • Gorlice
  • Nowy Sącz
  • Nowy Targ
  • Tarnów
  • Zakopane
  • Jędrzejów


The qualitative criteria


Industrial Projects

Commercial Projects


Investment in projects supporting the following sectors: high quality food, production of means of transport, professional electrical and electronic devices, aerospace sector, hygiene products, pharmaceutical and medical equipment, machine, recovery of raw materials and modern materials, eco-buildings, specialised services, ICT services and in accordance with regional intelligent specialisations

Achieving an appropriate level of sales outside the territory of the Republic of Poland
Affiliation to a National Key Cluster Development of a modern business services centre with a scope exceeding the territory of the Republic of Poland
Conducting R&D activities
Status of a micro, small or medium-sized enterprise


Creation of specialized workplaces in order to run a new investment business and offering stable employment Creation of high-paying jobs and offering stable employment opportunities
Running a business with a low level of negative environmental impact
Locating the investment in the cities of: Chrzanów, Gorlice, Nowy Sącz, Nowy Targ, Tarnów, Zakopane, Jędrzejów, and in the communes bordering on such cities, and in the Dąbrowski County
Supporting employees in acquiring education and professional qualifications, and cooperation with vocational schools
Offering employee benefits packages


phone 12 640 19 40

fax 12 640 19 45

Krakowski Park Technologiczny sp. z o.o.

ul. Podole 60

30-394 Kraków

NIP 675-11-57-834

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