Tax exemptions

Entrepreneurs planning the implementation of new investments in the above-mentioned area may apply for a support decision, which entitles them to benefit from exemptions in PIT or CIT from income obtained from the activity specified in the decision on support. The amount of dismissal is calculated individually for each entrepreneur as the product of the intensity of public aid and the costs of a new investment or two-year labor costs.

  • Form of support: CIT or PIT exemption
  • Object of support: new investment, uderstood to mean:
    • establishment of a new company
    • an increase in the capacity of an existing establishment
    • diversification of production through the introduction of products not previously produced in the establishment
    • a fundamental change in the manufacturing process of an existing establishment
  • Eligible costs: investment outlays or two-year labour costs
  • Maximum level of support:
     in Pomeranian and West Pomeranian Voivodeship
    in Greater Poland Voivodeship
    55% for micro (m) and small enterprises (S)        
     45% for micro (m) and small enterprises (S)
    45% for medium-sized enterprises (M)
     35% for medium-sized enterprises (M)
    35% for large enterprises (L)  25% for large enterprises (L)
  • Form of administrative decision: decision on support
  • Authority issuing the decision: Pomorska Agencja Rozwoju Regionalnego S.A. as an administrator of Slupsk Special Economic Zone
  • Validity of a decision on support: 10 – 12 years (15 years for investments implemented in the areas covered by the special economic zone status)

Conditions for obtaining support:

  • Quantitative criteria are the minimum required eligible costs of the new investment that must be incurred to obtain the tax exemption. The quantitative criteria depend on the unemployment level in the poviat where the investment is implemented. The lowest required costs are in poviats with a high level of unemployment and in selected medium-sized cities losing their socio-economic functions.
     Poviat Unemployment rate in poviat [%] Comparison of the unemployment rate in the poviat to unemployment rate in Poland [%] Large enterprise [PLN million]
    Medium-sized enterprise [PLN million]
    Small enterprise, service sector [PLN million]
    Micro-enterprise [PLN million]
    Pomeranian Voivodeship
     Bytów* 10,3 169  20 or 10  4 or 2  1 or 0.5 0.4 or 0.2
     Człuchów 11,0 180  20  4  1 0.4
    Kościerzyna 7,3 120 60 12 3 1.2
    Lębork 9,7 159 40 8 2 0.8
    Słupsk* 8,4 138 40 or 10 8 or 2 2 or 0.5 0.8 or 0.2
    City of Słupsk
    4,7 77 10 2 0.5 0.2
    West Pomeranian Voivodeship
    Białogard 18,9 309,84  10  2  0.5  0.2
    Drawsko Pomorskie 13,3 218  15  3  0.75  0.3
    Kołobrzeg 3,8 62  80 16  4  1.6
    City of Koszalin 5,8 95  80  16  4  1.6
    Koszalin 13,6 223  15  3  0.75  0.3
    Sławno 14,2 233  15  3  0.75  0.3
    Szczecinek 16,1 264  10  2  0.5  0.2
    Świdwin* 14,7 241  15 or 10  3 or 2  0.75 or 0.5  0.3 or 0.2
    Wałcz* 9,8 161  40 or 10  8 or 2  2 or 0.5  0.8 or 0.2
    Greater Poland Voivodeship
    Złotów* 6,1 100  80 or 10  16 or 2  4 or 0.5  1.6 or 0.2

*Variable values ​​based on the annual report according to the announcement of the President of the Central Statistical Office (as of June 30, 2020, on the basis of the Announcement of the President of the Central Statistical Office of September 28, 2020 on the average unemployment rate in the country and in the area of ​​poviats.


Minimalne nakłady 2020 eng


  • Qualitative criteria
    The criteria are divided into two groups (economic and social). Each of the groups of criteria has 5 sub-criteria for which 1 point can be scored. The maximum number of points to be obtained is 10. The required minimum for investments implemented in the area of the Pomeranian and the West Pomeranian Voivodeship is 5 points, for the Greater Poland Voivodeship the minimum is 6 points. It is necessary to obtain at least 1 point in each group.
    Group  Point Industrial sector
    Service sector*
    Sustainable economic development
    1 Strategic sectors – compliance of investments with current national policies
    2 Achieving an adequate level of export
    3 Membership in a Key National Cluster
    Establishment of a modern business services centre with a scope extending beyond the territory of Poland
    4   Conduct of research and development activities
    5 SME status
    Sustainable social development
    6 Creating jobs in order to carry out the business activity covered by the new investment and to offer stable employment
    Creating high-wage jobs and offering stable employment
    7 Conducting business activities with a low negative impact on the environment
    8 Locating investments in a medium city losing its social and economic functions or in municipalities directly adjacent to these cities or poviats, where the unemployment rate amounts to at least 160% of the average unemployment rate
    9 Supporting the acquisition of education and professional qualifications and cooperation with trade schools
    10 Taking action in terms of employee care
  • Example of calculation of the amount of public aid

The aid is calculated by multiplying the maximum aid intensity by the higher amount of costs (eligible investment costs or two-year labour costs for newly recruited workers).

Eligible costs of the investment Aid intensity
Company size
Limit of exemption
EUR 10 million
35% Large 3.5 million
45% Medium 4.5 million
55% Micro, Small
5.5 million

The maximum value of regional aid granted to an entrepreneur for the implementation of a large investment project is determined in accordance with the following formula: I = R × (50 million euro + 0.5 × B + 0 × C), where the individual symbols indicate:

  • I – the maximum amount of aid for a large investment project,
  • R – the maximum intensity of regional investment aid for the area where the large investment project will be located,
  • B – the amount of costs eligible for aid exceeding the equivalent of EUR 50 million and not exceeding the equivalent of EUR 100 million,
  • C – the amount of costs eligible for aid exceeding the equivalent of EUR 100 million.

  • Eligible costs of the investment - on what activities can we issue a support decision?

Obtaining the relief within the Polish Investment Zone is not available for every business activity. A list of activity codes (in line with PKWiU) has been implemented, which excludes types of activities for which it is impossible to issue a decision on support – as specified in the Regulation of the Council of Ministers of 28 August 2018. on public aid granted to certain entrepreneurs for the implementation of new investments (Journal Of Laws of 2018, item 1713).
Income obtained from business activity covered by the PKWiU code(s) listed in the decision on support is subject to exemption. Activities which are not included in a decision on support are subject to PIT or CIT tax according to the applicable regulations.

Types of activities supported, among others:

  • Production (except for certain exemptions);
  • Production services;
  • Research and development activity;
  • Modern business services

 

  • How to check size of the enterprise?

The status of the enterprise determines the amount of support available. Here's how to verify the size of the enterprise:

Enterprise category Number of employees - annual work units (AWU)  Annual turnover Total Annual Balance
Micro < 10 ≤  EUR 2 million
≤ EUR 2 million
Small < 50 ≤ EUR 10 million
≤ EUR 10 million
Medium < 250 ≤ EUR 50 million
≤ EUR 43 million
Large ≥ 250 >  EUR 50 million
> EUR 43 million

In addition to the above, an extremely important element of determining the status of an enterprise is the analysis of relationships with other entities, which is particularly important for enterprises that are part of a capital group.

Act of March 6, 2018. - Entrepreneur's Law (Journal of Laws item 646 of 2018) - definition of SME - link

Commission Regulation (EU) No 651/2014 of 17 June 2014 recognizing certain types of aid as compatible with the internal market in application of Article 107 108 of the Treaty. Definition of SME Enterprises (p. 70) - link

To verify the investment project, please contact us:

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