The Act of May 10, 2018, on supporting new investments has introduced a new mechanism for granting state aid to entrepreneurs.

The new legal regulations allow for the exemption from income tax on the whole area of Poland by entrepreneurs implementing new investments, both in public and private areas. At the same time, the hitherto permits for conducting business activities in special economic zones shall remain in force until the end of 2026.

The support is granted to an Entrepreneur implementing a new investment, through the Decision on the Support.

A new investment shall be construed as:

  • Establishment of a new enterprise
    • Increasing production capacity of an existing enterprise
    • Introduction of new products
    • Change of a production process of an existing enterprise

For state aid, in the form of tax exemption within the framework of the Decision on the Support,  the following can qualify:

  • enterprises from the traditional industry sector, with the exception of enterprises producing, among others: explosives, alcohol, tobacco products, steel or companies conducting activity in the energy generation and distribution sector; enterprises dealing with wholesale and retail trade, facilities and construction works, in the scope of services related to accommodation and catering services and running game centers. In line with the EU provisions, companies from the metallurgy, iron and steel sectors, as well as the coal sector shall also be excluded from being granted with the support.
    • selected enterprises from the business services sector (BSS) providing: IT services, research and development in the areas of natural and technical sciences, auditing and book keeping services, accounting (excluding tax declarations), technical research and analysis services, call centers, architectural and engineering services.

The detailed directory of all activities for which the Decision on the Support is not issued is contained in § 2 of the Regulation on state aid granted to certain entrepreneurs for the implementation of new investments (Journal of Laws of 2018, item 1713).

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