Until 2027, most of businesses operating in Polish special
economic zones (SEZs) may be exempt from profits tax and real
estate tax. There are 14 SEZs located all around Poland, but
the SEZ status may be also given to nearly any appointed
The level of profits tax exemption is a consequence of
either qualifying investment costs or new employment.
The exemption equals from 15% to 50% of investment costs
(depending on the location of the SEZ – higher level
is in more rural areas), or from 15% to 50% of two-year labour
costs of newly employed workers. For small and medium-sized
enterprises the investment aid may be increased by 20% and 10%,
The prime condition to do business in the SEZ is to obtain a
special SEZ permit, which defines among others allowed scope of
business, minimum investment and/or minimum employment.
Qualifying investment cost is the expenditure incurred after
obtaining the SEZ permit for mainly fixed assets (including
land), development or modernisation of existing fixed assets or
purchase of intangible assets related to the transfer of
technology through the acquisition of patent rights, licenses,
know-how or non-patented technical knowledge. Rent cost and
finance leasing may also qualify as expenditure giving the
title to the tax exemption.
The exemption applies only to profits from business defined
in the SEZ permit.
The loss incurred from business activity in the SEZ cannot
be carried forward.
Disposal of qualifying fixed asset within five years from
completion will result with in the loss of the right to tax
In 2017, there are approximately 1,700 businesses operating
in SEZs in Poland including multinationals, as well as local
large and small entrepreneurs.
Monika Dziedzic (firstname.lastname@example.org)
Tel: +48 22 322 68 88