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Unclaimed
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Tax credits

Polish Investment Zone – income tax exemption for new investments

Polska Strefa Inwestycji

Status

Open continuously

No deadline — apply whenever you are ready.

Always open
Amount
Not published

A CIT/PIT exemption rather than a cash award. The value equals a percentage of eligible investment costs set by the 2022-2027 regional aid map: up to 50% in eastern/north-eastern regions, 40% in industrial regions, 30% in mid-tier areas and 25% or less in wealthier regions, plus 20 percentage points for small enterprises and 10 for medium ones. Minimum investment outlays depend on company size and local unemployment (from PLN 0.2 million for micro enterprises in high-unemployment areas up to PLN 2 million in low-unemployment regions). Exemption periods run 12-15 years.

Funder

Ministerstwo Rozwoju i Technologii, through the Special Economic Zone managers; promoted by PAIH

public · national

Deadline: Open all year — Applications for a decyzja o wsparciu are processed continuously by the Special Economic Zone managers acting on behalf of the Minister of Development and Technology.

Your odds
Not published

This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.

Effort
major

Major bid — written case, budget, possibly partners.

Who can apply

Available across Poland since the 2018 Act on supporting new investments. Excluded sectors include explosives, alcohol, tobacco, steel, energy distribution, retail and wholesale trade, hospitality and gaming.

How to apply

  1. Confirm the project counts as a new investment (new facility, capacity expansion, product diversification, fundamental process change, or acquisition of assets of a closed facility) and is not in an excluded sector. — link
  2. Check the minimum investment outlay for your company size and county unemployment rate, and the qualitative criteria.
  3. Apply to the Special Economic Zone manager covering the investment location for a decyzja o wsparciu (support decision).
  4. Carry out the investment and claim the CIT/PIT exemption up to the aid intensity limit over the decision period.

What you will need

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://www.paih.gov.pl/inwestycje/zachety-inwestycyjne/polska-strefa-inwestycji/

"ustawą z dnia 10 maja 2018 r. o wspieraniu nowych inwestycji ... zwolnienia z podatku dochodowego (CIT lub PIT)"

Last checked against the official page on 5 October 2026

Source: www.paih.gov.pl

Report an error Something wrong or out of date? Tell us.

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Paid, separate from Unclaimed

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