Benefits for businesses
The primary benefit for an investor is the possibility of obtaining an exemption from income tax of up to 45% of eligible investment costs. The support is long-term and generally applies for 12 years, and for investments located largely within the territory of a special economic zone — even 15 years.
Calculate your benefitsExemption of up to
up to 45%
eligible investment costs
applicable support
12/15 years
How does the tax relief work?
The decision on support is a public aid instrument that allows entrepreneurs to obtain an exemption from PIT or CIT in connection with the implementation of a new investment. The program operates within the Polish Investment Zone and covers investments carried out throughout Poland.
Criteria
During project evaluation, two types of criteria are assessed.
Quantitative
Relates to the minimum investment value and depends, inter alia, on the size of the enterprise and the unemployment rate in the relevant county. For micro- and small enterprises this may amount to as little as several hundred thousand złotych, while for large enterprises it ranges from a few to several dozen million złotych.
Qualitative
assess the impact of the investment on the region's economic and social development. Points are awarded, inter alia, for job creation, the development of research and innovation, production automation, cooperation with local schools, or pro-environmental activities. To obtain a decision on support, the project must reach the minimum points threshold.
Step by step
What does the process entail?
Small and medium-sized enterprises may benefit from a simplified and expedited procedure for obtaining a decision on support under the Polish Investment Zone. The process is designed to be as straightforward as possible, and most formalities are carried out with the support of experts from Legnicka Specjalna Strefa Ekonomiczna.
Preliminary consultation with LSSE
At the outset the entrepreneur presents the basic assumptions of the investment – its scope, location and planned expenditures. This may include the purchase of machinery, expansion of the plant, modernization of a production line or implementation of a new service. Importantly, the investment may be carried out in an existing facility – on the entrepreneur’s own land, without the need to purchase new real estate. LSSE experts analyze whether the project fits the definition of a new investment under PSI. It is verified whether the activity qualifies for support and whether the investment can meet the minimum requirements. At this stage the entrepreneur receives preliminary information on the possibility of obtaining tax relief. The potential amount of support is also estimated – up to 45% of eligible costs. The key value of this stage is a rapid, practical assessment without unnecessary formalities. As a result, the company knows from the outset whether it is worthwhile to proceed to subsequent steps.
01
Submission of the application
After a positive assessment, the entrepreneur prepares an application for the issuance of a decision granting support. This process is conducted with the assistance of LSSE experts, which significantly simplifies formalities. The document describes the investment, its objectives and the planned economic effects. It also sets out the eligible costs and the implementation schedule. An important element is demonstrating the impact of the investment on the development of the company and the region. At this stage the entrepreneur does not act alone – LSSE assists in compiling the data and correctly preparing the documentation. This minimizes the risk of formal errors. A well-prepared application significantly accelerates the subsequent process.
02
Application review
The application is subject to a detailed analysis according to two groups of criteria: quantitative and qualitative. The quantitative criterion concerns the minimum value of the investment, which for SMEs may be relatively low – even from several hundred thousand złotych. Qualitative criteria assess the project’s impact on the region’s economic development. Points are awarded, among others, for job creation, automation, innovation and cooperation with educational institutions. The project must reach the required points threshold to obtain support. LSSE verifies the documentation and confirms compliance with the conditions. The entire process is transparent and based on clearly defined rules. At this stage the entrepreneur has full awareness of the conditions they must meet.
03
Issuance of a support decision
After a positive assessment LSSE issues a decision on behalf of the Minister of Development and Technology. The document specifies the maximum amount of public aid and the conditions for its use. It also sets out the entrepreneur’s obligations, such as the investment value and the required maintenance period. From that moment the company may commence project implementation and benefit from the tax relief. The exemption from PIT or CIT applies for many years – most commonly 12 or 15. This results in a real reduction of investment costs and an improvement in profitability. The decision provides long-term financial stability and predictability. In practice it becomes one of the company’s key development instruments.
04
What is, and what is not,
a tax relief?
It is a tax relief for a new investment.
The investment plan is paramount: expansion, a new facility, a production hall, a technological line, a machinery park, or another development project.
This solution is also available to SMEs.
This relief may be utilised by micro, small, medium and large enterprises alike.
This is a tool that can be utilised for many years
The decision on support is issued for a fixed period, generally 12 to 15 years, depending on location and the intensity of public aid.
This solution can be utilised regardless of location
The Polish Investment Zone operates throughout the country, so a company does not need to be located within the LSSE in order to apply for support.
It is a tangible instrument for reducing investment costs.
For an entrepreneur, this means not only a tax advantage but also increased profitability of the investment project and greater certainty in planning.
This is not a cash grant credited to your account
The investment relief does not operate like a conventional grant. It is an exemption from income tax that you apply in the course of your business operations and pursuant to the decision on support.
This is not a relief that may be applied to arbitrary company expenditures
This does not concern all operating costs or the company’s routine daily expenditures. The mechanism is based on a new investment and on eligible costs.
This is not an exemption from all corporate taxation.
The exemption applies to specified income from the activity covered by the decision, and not to all of the company’s tax liabilities.
This does not preclude other forms of support
Tax relief does not preclude other support instruments, such as loans, grants, and R&D co-financing
Case studies
Companies that have received
support decisions
Inwestorzy i Decyzje o Wsparciu
May 29, 2026
EG Technik Polska Ewelina Łach z Decyzją o Wsparciu LSSE
Kolejna firma dołącza do grona przedsiębiorców rozwijających swoje projekty z wykorzystaniem instrumentów Polskiej Strefy Inwestycji. EG Technik Polska Ewelina Łach otrzymała Decyzję o Wsparciu dla inwestycji realizowanej w Wilczycach, w gminie Krotoszyce. ...
Read more
Inwestorzy i Decyzje o Wsparciu
April 29, 2026
Wręczyliśmy decyzję o wsparciu dla firmy Biuro Ochrony Środowiska Marcin Koziński
Nowoczesne usługi też korzystają ze wsparcia W siedzibie Legnicka Specjalna Strefa Ekonomiczna wręczyliśmy decyzję o wsparciu dla firmy Biuro Ochrony Środowiska Marcin Koziński To kolejny przykład, że z instrumentów dostępnych w ramach ...
Read more
Inwestorzy i Decyzje o Wsparciu
April 8, 2026
Setki milionów złotych i nowe miejsca pracy! Kolejna inwestycja z decyzją o wsparciu LSSE!
Legnicka Specjalna Strefa Ekonomiczna S.A. wydała kolejną decyzję o wsparciu dla nowej inwestycji realizowanej na Dolnym Śląsku. Decyzję otrzymała spółka ROLTEC sp. z o.o., która planuje budowę nowoczesnego zakładu produkcyjnego w gminie ...
Read more
Partners
We collaborate with more than 100 investors from around the world, as well as with key partners who support business development.
Questions and Answers
Here you will find answers to the most frequently asked questions
regarding our tax relief.
What does the tax relief under the Polish Investment Zone entail?
This is tangible support for companies planning to expand. An entrepreneur may recover up to 45% of the investment costs in the form of an exemption from income tax (PIT/CIT), which directly translates into additional resources for further development.
Who is eligible to benefit from the relief?
All companies — regardless of size. Both micro and small enterprises, as well as large companies, may benefit from the relief. The essential condition is that the investment expands business operations and meets certain clearly defined criteria.
Does this entail significant bureaucracy and complex procedures?
No — and this is one of the major advantages of this solution. The process is simplified, and most formalities are handled with support from LSSE. In practice, this means fewer documents, fewer uncertainties and continuous contact with a project coordinator who guides the investor through the entire process.
Do I have to invest within the zone or purchase a plot from LSSE?
There is no such requirement. An investment may be implemented on the investor's own site, including in an existing facility. LSSE's land offering is an additional option — not a condition for benefiting from the relief.
Is the tax relief linked to European Union funds?
No. The tax relief under the Polish Investment Zone is an independent support instrument in the form of public aid. It can be used independently of EU grants, and in many cases both sources of support may also be combined, increasing the total value of assistance for the investment.
Have another question? Contact us – we will be pleased to assist.