Benefits for businesses

The Polish Investment Zone provides aid in the form of income tax relief. The amount of tax the beneficiary company will be exempt from is calculated by multiplying eligible investment expenditures by the aid intensity for the voivodeship in which the investment is made.

The tax exemption extends to two types of costs:

  • eligible investment costs
  • two-years’ costs of new hires 

Investors are free to choose the type of tax exemption.

By investing in the Warmia and Mazury Special Economic Zone, a company becomes eligible for the highest levels of public aid in Poland. The level of tax exemption can be as high as 70% of eligible expenditure.


The extent of relief granted to companies is predicated on three factors:

  1.  maximum public aid intensity for the region
  2.  amount of investment costs
  3.  company size

The maximum intensity (level) of public aid in the Warmia and Mazury Special Economic Zone is:

  • 50% of the eligible expenditure for the Warmińsko-Mazurskie Voivodeship
  • 40% of eligible expenses for the Mazowieckie Voivodeship, with the exception of the Leoncin, Nasielsk, Zakroczym communes of the Nowy Dwór Poviat, where the aid is 25% of the regional investment aid
  • Regional aid is not available for the communes (gminas) of: Nowy Dwór Mazowiecki, Czosnów, and Pomiechówek.

Under applicable regulations, the aid maximums are 10% higher for medium-sized enterprises and 20% for small and micro-enterprises.

How much can I benefit?

Example calculation of income tax relief for new investments

Company size
Investment location
 woj. warmińsko-mazurskie
Aid intensity
Investment costs
 6 mln
The company can claim: PLN 3,600,000 in tax relief

In practice, this means that a new enterprise will be completely exempt from income tax until it reaches the PLN 3.6 million ceiling or its decision on aid expires (which occurs 12 or 15 years from its issuance).


What investments are eligible?

Tax relief can be claimed for new investments, defined as investments in tangible assets and/or in intangible assets related to:

  • opening a new facility
  • upgrading the capacity of an existing facility
  • diversifying the output of a facility to include completely new products
  • a major modification of the production process of an existing facility 
  • acquiring assets of a facility that has closed (or would have closed had it not been purchased) and has been bought by an investor unrelated to the seller (excluding sole acquisition of the shares of an undertaking)


 How to classify company size?

Company size status is determined on the basis of employment level and annual turnover/total annual balance. Data on employment, net income, and total balance are taken from a closed financial year. 


Company categoryNumber of employees 

Turnover    (EUR)


Balance sheet total (EUR)

large> 250 and > 50 mlnor> 43 mln
medium-sized< 250≤ 50 mln≤ 43 mln
small< 50≤ 10 mln≤ 10 mln
micro< 10≤ 2 mln≤ 2 mln



For more information, please contact us


Krzysztof Gąsior

tel. 603 406 076


Bronisław Anfolecki

tel. 607 406 042


Marcin Kemski

tel. 603 196 707