Criteria for aid eligibility

To claim tax relief, the investment: 

  • must not be underway
  • must meet the quantitative criteria
  • must meet the qualitative criteria

Launch of investment

You can apply for aid only before the start of the new investment.  


 An investment IS deemed to have commenced if:

The following are NOT deemed to launch the investment:

  • it is under construction
  • a commitment to order equipment has become legally binding
  • there have been any other commitments that render the investment irreversible
  • buying land
  • preparatory works (such as obtaining permits and conducting feasibility studies)
  • signing Letter(s) of Intent


Quantitative criteria

The quantitative criteria concern the minimum eligible investment costs you will have to incur to be eligible for a tax relief. Their amount depends on the unemployment rate in the county (poviat) where the investment will be carried out and on the size of the company. The higher the unemployment rate, the lower the cost threshold.

Minimum capital expenditure for large companies – between PLN 10 million and PLN 100 million 
Minimum capital expenditure for medium-sized companies – between PLN 2 million and PLN 20 million 
Minimum capital expenditure for small companies – between PLN 500 thousand and PLN 5 million 
Minimum capital expenditure for micro-enterprises – between PLN 200 thousand and PLN 2 million 

In medium-sized cities in terminal social and economic decline, and in communes bordering such cities, investment expenditure thresholds are reduced to: 

  • PLN 10 million for large companies
  • PLN 2 million for medium-sized companies
  • PLN 500 thousand for small companies
  • PLN 200 thousand for micro-enterprises

Cities in terminal social and economic decline are: Bartoszyce, Braniewo, Działdowo, Giżycko, Iława, Kętrzyn, Lidzbark Warmiński, Elbląg, Mrągowo, Olecko, Ostróda, Pisz, Szczytno, Ciechanów, Ostrołęka and Pułtusk.

Preferential terms are also granted to R&D and innovative business service providers. Eligible cost thresholds are reduced by 95% for investments in these sectors by large and medium-sized companies.


Eligible investment costs

The following expenditures are eligible for new investment aid:

  1. cost of buying land or perpetual usufruct of land
  2. cost of purchase or self-production of tangible assets, provided that such costs are declared as the taxpayer's assets under separate regulations
  3. cost of expansion or upgrade of existing tangible assets
  4. cost of purchasing intangible assets entailed by the transfer of technology through the acquisition of patent rights/licences
  5. cost of the lease of land and buildings – provided that the lease continues for at least five years after the anticipated date of the completion of the investment project (three years in the case of small and medium companies)
  6. cost of acquiring assets other than land and buildings under lease, if the lease takes the form of financial leasing and contains an obligation to purchase the asset at the expiry of the term of the lease

 – provided that the cost was incurred within the validity period of the decision on aid and within the location specified therein

 A listing of eligible costs is included  in § 8 (1)  of the Regulation of the Council of Ministers of 28 August 2018 on state aid granted to certain entrepreneurs for the implementation of new investments (Polish Journal of Laws of 2018, item 1713, as amended) 

Qualitative criteria

Qualitative criteria concern certain conditions that your investment must meet. These are divided into two categories:

economic sustainability criteria

social sustainability criteria

The criteria vary between industrial and service investments. A company pursuing a new investment in a particular sector should undertake to meet (at minimum):

  • 4 criteria for investments in the Warmińsko-Mazurskie Voivodeship
  • 5 criteria for investments in the Mazowieckie Voivodeship

The company must pick at least one criterion from each category, i.e. economic sustainability and social sustainability.



Investment in service projects which support industries specified in the current national development policy, in which the Republic of Poland may gain a competitive advantage, encompassing investments in the strategic sectors listed in the Strategy for Responsible Development (Strategia na rzecz Odpowiedzialnego Rozwoju)

Pursuing research and development activities

Harnessing HR potential via professional activation

Regional networking. Cooperating with suppliers and business partners as part of the new investment

Pursuing process robotisation and automation under the new investment

Investing in renewable energy sources

Being a micro-, small or medium-sized enterprises

Being a member of a Key National Cluster (not applicable to innovative services)


For industry – creating specialized and stable jobs in connection with the new investment project                                              

For innovative services – creating well-paid and stable jobs

Conducting low-impact business activity

Choosing a specific investment location:

  • medium-sized cities in terminal social and economic decline, their respective communes (gminas), or communes bordering such cities or their communes,
  • counties (poviats) or cities with county status where the unemployment rate is at least 160% of the national average


Supporting the acquisition of knowledge and vocational qualifications, pursuing partnerships with vocational schools

Implementing measures towards enhancing employee welfare

For more information, please contact us


Krzysztof Gąsior

tel. 603 406 076


Bronisław Anfolecki

tel. 607 406 042


Marcin Kemski

tel. 603 196 707