Special Economic Zones in Poland

To develop certain Polish districts, the national government has established special economic zones. Basically, SEZ are administrative parts of the country’s territory where economic activity can be conducted on preferential terms. 

Currently, there are 14 special economic zones in Poland. Each SEZ consists of several sub-zones which are located in different places, not necessarily next to each other. The rules of investment in SEZ are the same for Polish and foreign companies.

SEZ in Poland 

So, let us briefly describe the benefits of SEZ for investors.

✓The main benefit of a Special Economic Zone is the exemption from corporate income tax. The maximum exemption depends on the value of state aid available to an individual investor in each SEZ. This value depends on the investment location, the size of the enterprise and the amount of investment expenditure. Can be anywhere between 30% and 50%.

✓Another benefit is the exemption from real estate tax based on a resolution issued by relevant local authorities. To qualify for the exemption, an investor must make investments in that area and create jobs.

✓One more benefit of SEZ is the possibility to use attractive commercial land with infrastructure for business purposes. You may buy or rent real properties (office premises, call centers, R&D and warehouse facilities, and more) or build new ones and then lease them out.

✓Finally, each company operating in SEZ gets support from the SEZ administration in dealing with legal and organizational issues related to the project implementation.

Note that to start working in a SEZ, you must get a special permit from the zone administrator on behalf of the Minister of Economy.