Pursuant to the Act on supporting new investments, the Polish Investment Zone has been operating throughout Poland since June 30, 2018. The public aid can be used by entrepreneurs from the entire territory of the country, not only from the areas covered by the zones. On January 1, 2022, an amendment to the act entered into force, which is largely related to the change in the regional aid map.

Type of support
Support under the Polish Investment Zone is granted in the form of CIT exemption or PIT exemption in connection with the implementation of a new investment. The tax relief is a regional investment aid. The percentage of public aid (i.e. aid intensity) depends on the size of the entrepreneur and the selected location.

What is the amount of support?
The amount of public aid in the form of CIT or PIT exemption is determined on the basis of the regional aid map for 2022-2027 (representing% of the costs eligible for regional aid):

Support for medium and small / micro enterprises is increased by 10 and 20 percentage points, respectively. For the Lubelskie Voivodeship, the maximum amount of support is 70% (for small and micro companies), 60% (for medium-sized companies) and 50% (for large companies).

Eligible costs of a new investment, in accordance with the regulations on state aid, are:
• cost of land acquisition, cost of acquisition, extension or modernization of fixed assets (e.g. machinery), cost of acquisition of intangible assets (computer software, licenses, certificates, etc.) or
• 2-year labor costs of newly hired employees.

How to determine the status of the enterprise?
As defined in the Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain types of aid compatible with the internal market pursuant to Art. 107 and art. 108 of the Treaty, for the purpose of defining the size of enterprises, the following evaluation criteria were adopted: number of employees, turnover, balance sheet total and independence. Turnover and balance sheet total are alternative criteria. On this basis, the following classes of enterprises were distinguished:

All other companies, which are not micro, small or medium-sized enterprises, belong to the large category.

What projects can count on support?

Entrepreneurs implementing a new investment can count on support.
In the light of the provisions on regional state aid, a new investment should be understood as:
• założenie nowego przedsiębiorstwa,
• zwiększenie zdolności produkcyjnej istniejącego zakładu, 
• diversification of production by introducing products not previously produced in the plant,
• a fundamental change in the production process of an existing plant,
• an acquisition of assets belonging to an establishment that has closed or would have closed had it not been purchased, whereby the assets are purchased by a trader unrelated to the seller and the mere acquisition of shares in the undertaking is excluded.
Who decides about granting support?
The decision on support is issued at the request of the entrepreneur, specifies the period of its validity, the subject of business activity, as well as the conditions that the entrepreneur is obliged to meet. The decision is issued on behalf of the minister responsible for economy (currently the Minister of Development and Technology), by the managers of Special Economic Zones in the areas specified in the regulation to the Act. In the case of the Lubelskie Voivodeship, such a decision is issued by the SEZ Euro-Park Mielec. An entrepreneur who wants to invest in a selected area reports to the company managing a given Zone. He submits an appropriate application and his investment is verified on the basis of qualitative and quantitative criteria. The company that meets them receives support that facilitates business development.

For how long is the tax exemption granted?

The period for which the decision on support is issued depends on the intensity of public aid for a given area. The time to use public aid is the same for all companies, regardless of the type of business and the size of the company. The decision on support is issued for a specified period of time, not shorter than 10 years and not longer than 15 years. The period of exemption is counted from the date of receipt of the decision on support and amounts to:


What are the criteria for receiving state aid?
The decision on support is issued for the implementation of a new investment that meets certain quantitative and qualitative criteria. The quantitative criteria (minimum amount of eligible costs) depend on the unemployment rate in the poviat in which the investment will be implemented (the higher the unemployment rate, the lower the required amount of costs) and the size of the enterprise. Preferences were also granted to entrepreneurs conducting research and development activities and in the modern business services sector.

Detailed information on the Polish Investment Zone can be found at:


2. Real estate tax exemption.

In addition, the Lubartów Self-government has established real estate tax exemptions for a period of 2 years for new investments in the city.

Resolution NR XXIV/185/2020
Resolution NR LII/283/14