Special Economic Zones (SEZ) are designated areas where investors can conduct business activity on favourable conditions. SEZs provide fully developed investment sites, tax exemptions (CIT and PIT). What is more, an investor setting up their business activity in SEZ will be assisted in handling administrative matters related to the investment.
The level of support is linked to the number of jobs created by the proposed project or the amount of capital investment committed. The combined amount of tax exemption with other forms of public aid cannot exceed admissible amount of regional aid intensity.
Business activities must be run for at least 5 years from the completion date of the investment (large enterprises) and 3 years (small and medium enterprises). In case of job creation support, the workplaces have to be maintained for at least 5 years from the date of investment completion.
Minimum value of an eligible investment is 100 000 Euro.
On the 4th of August 2008 the Amended Act on Special Economic Zones came into effect (Journal of Acts, 2008, No 118, section 746). The provisions of the Act have made a number of fundamental changes to the way SEZ operate in Poland. First of all, the Zone can incorporate land in the possession of private owners (the ownership rights or perpetual usufruct rights).
Granting such a land the status of Zone’s area requires meeting one of the following conditions:
- A planned investment needs to create a given number of jobs or make capital expenditure of a given value;
- A planned investment needs to start manufacturing of new or greatly improved products or to launch greatly improved new process and services;
- A planned investment needs to operate in the following sectors:
c) accounting and audit,
d) bookkeeping excluding tax return filling services,
e) call centres,
- A planned investment will result in increasing Zone’s area by no more then 2 ha;
The new regulations adopted by the Cabinet sets out detailed conditions to be met by an investor so as to set up Zone on the private land:
- A planned investment needs to create a given number of jobs or make capital expenditure of a given value; (the level is dependant on an unemployment rate registered in the area where the investment is planned - the higher the rate is the lower job and capital requirements are);
- A planned investment needs to start manufacturing of new or greatly improved products, process and services; (so called ‘technological criteria’ – creating at least 30 jobs and capital expenditure of at least 20 mn PLN);
- A planned investment needs to operate in research & development sector ( planned research & development investment need to comply with Polish Classification of Goods and Services and the investment needs to create at least 50 new jobs and capital expenditure of at least 10 mn PLN);
- A planned investment will involve services in IT, accounting, book audit, excluding tax return filing ( the services must comply with Polish Classification of Goods and Services and the investment needs to create at least 150 new jobs and capital expenditure of at least 20 mn PLN);
- The realisation of the investment will result in increasing Zone area by no more then 2 ha;
A permit to run business within Zone area has been also changed. Apart from specifications as to a number of jobs that will be created and the level of capital expenditure, an investor must set the date of the investment completion, maximum level of eligible capital expenditure and two years’ gross wages of the employees. In case of an investment located on land in the possession of a private owner, the permit needs to additionally specify the fulfilment of the relevant conditions.
There’s been also a change in a revision to the permit already issued. The relevant Cabinet Minister can make a revision to the permit. The change, however, can not involve - a decrease in a number of jobs by more then 20%;
- revision upwards in the level of assistance granted in the original permit;
- failure to fulfil the conditions regarding setting up a Zone area on the land in procession of private owner.
The above-mentioned amendments concern the permits issued before 4th August 2008.
At present, there are 14 SEZs in Poland. They cover total area of 12 000 ha.
The region has two Special Economic Zones – Pomeranian Special Economic Zone and Slupsk Special Economic Zone.
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Pomeranian Special Economic Zone (PSEZ)
PSEZ includes 17 investments sites of total area of 1220,11 ha, sites where business activities may be run on favourable conditions. All the sites are situated in the northern part of Poland – 447.03 ha in Pomorskie Voivodeship, 603.08 ha in Kujawsko – Pomorskie Voivodeship, 170 ha in Zachodniopmoskie Voivodeship.
Tax exemption within SEZ can be granted only on the basis of a permit for running a business in a SEZ, which is issued upon application. To be able to benefit from tax exemption, an investor must invest at least 100 000 Euro.
The tax exemption support granted to investors constitute regional public aid calculated on the basis of :
- capital investment committed;
- job growth.
The maximum aid intensity for costs incurred for a new investment in the region amounts to:
40% refund for big enterprises; 50% refund for medium enterprises; 60% refund for small enterprises.
The eligible investment costs include the expenses incurred in zone during the SEZ permit validity, such as :
- acquisition of land or perpetual usufruct,
- acquisition or production of fixed assets included into tax payer's property,
- extension or modernisation of existing fixed assets,
- acquisition of intangibles related to the obtaining of patent and licence or know-how.
In order to benefit from SEZ tax exemptions, an investor should keep fixed assets and investment operational for the period of at least five years after it’s completion date (three years in case of small and medium enterprises).
The maximum aid intensity for costs incurred for two- year employment in the region amounts to:
- 40% for big enterprises;
- 50% for medium enterprises;
- 60% for small enterprises.
The created workplaces must be maintained for at least five years (three years in case of small and medium enterprises).
The amount of available tax exemption can be used by the investor until the end of the given SEZ existence with respect to the income generated on the business activity specified in the SEZ permit (income generated on activities which have not been specified in the permit is taxable under the standard rules).
Current law stipulates that Pomeranian SEZ will exist till 2017.
PSEZ’s Investment Sites
For more information please see:
Pomeranian Special Economic Zone Ltd
9 Władysława IV St,
tel.: +48 (0) 58 555 97 00
fax: +48 (0) 58 555 97 11
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Slupsk Special Economic Zone
Słupsk Special Economic Zone is located in the north of Poland, close to the Baltic Sea. The Słupsk Special Economic Zone occupies a total area of 400 ha and consists of 8 investment areas which are situated within the town and the communes in the Central Pomerania Region.
Słupsk Special Economic Zone is established until 31st of December 2020.
Special Economic Zone subzones:
- The Zachodniopomorskie Province:
Location map of subzones of the Slupsk Special Econmic Zone
Slupsk Special Economic Zone has 170 ha available investment areas:
|| 9 ha
|| 48 ha
|| 45 ha
|| 53 ha
Available communal investment areas included under the patronage of Slupsk Special Economic Zone
The Administrator of the Slupsk Special Economic Zone established a cooperation with offices of the towns and the communes, on the range of including investment areas under the patronage of the Slupsk Special Economic Zone”
Investment areas under the patronage of the Slupsk Special Economic Zone:
The Commune of Potęgowo
- Zachodniopomorskie Province:
The Town of Darłowo
The Town of Sławno
The Commune of Kwilcz
The Commune of Mieścisko
Location map of investment areas under patronage of the Slupsk Special Economic
For more information please see:
Pomorska Agencja Rozwoju Regionalnego S.A.
Zarządzający Słupską Specjalną Strefą Ekonomiczną
ul. Poznańska 1a, 76-200 Słupsk
+48 (0) 59 841 28 92, 840 11 73
fax: +48 (0) 59 841 32 61
Investor’s services in SSEZ:
• Leonard Ferkaluk – Investment Director
+48 (0)59 840 11 74
• Andrzej Lipski – Real Estate Manager
+48 (0)59 840 11 73
• Małgorzata Literska – Investor’s Services Department
+48 (0)59 840 11 73
• Agata Jaroszewska – Investor’s Services Department
+48 (0)59 840 11 73