In Poland, like in other EU countries, there are 3 main types of public aid:
Regional aid – aid designated for regions with GDP lower than 75% of average EU GDP.
The whole Poland falls under these regulations.
Regional aid is accessible for all industry sectors beside agriculture, fishery, mining, transport, motor vehicle industry, shipbuilding, steel industry and synthetic fiber industry.
Horizontal aid – connected with specified objectives not with the region: support for small and medium sized enterprises (SME), research and development (R&D), environmental protection, labour market support.
Sectoral aid – aimed at restructuring sensitive sectors of industry (or single companies from sectors): mining, motor vehicle industry, shipbuilding, navigation, steel, synthetic fibre industry, agriculture and fishery.
All public support programs for entrepreneurs of value exceeding € 200,000 must be notified by the European Commission.
De minimis support – doesn’t have to be notified; adds up only to other de minimis support, up to the limit of € 200,000 in 3-years period.
Available investment incentives as listed below have to be consistent with the regulations on public aid for entrepreneurs. It is possible to combine various forms of public aid however the total value of tax exemptions, grants and other types of public aid provided to an investor cannot exceed the admissible intensity of regional aid (% of of eligible expenditures).
Maximum admissible intensity of regional aid in Poland in 2007-2013:
Lubelskie, Podkarpackie, Warmińsko – Mazurskie, Podlaskie, Swiętokrzyskie, Opolskie, Małopolskie, Lubuskie, Łódzkie, Kujawsko– Pomorskie
Pomorskie, Zachodniopomorskie, Dolnośląskie, Wielkopolskie, Sląskie. From 1 I 2007 to 31 XII 2010 also Mazowieckie (excluding Warsaw)
Warsaw and from 1 I 2011 to 31 XII 2013 – Mazowieckie
For small enterprises (beside transport companies) the maximum aid intensity is increased by additional 20 %.
For medium-sized enterprises (beside transport companies) the maximum aid intensity is increased by additional 10 %.
Maximum aid intensity for newly created small enterprises:
- on the territory of mazowieckie region:
- 35 % - within first three years after establishing the enterprise
- 25 % - during next 2 years
- on the territory of other regions:
- 40 % - within first three years after establishing the enterprise
- 30 % - during next 2 years
For large investment projects (eligible expenditures above € 50 million) the aid level is reduced. The allowable aid amount for a large investment project will be calculated according to the formula:
maximum aid amount = R × (50 mln € + 0,50xB + 0,34xC)
R is the maximum aid intensity allocated to given area;
B is the qualifying expenditure between € 50 million and € 100 million;
C is the qualifying expenditure above € 100 million.