Entrepreneur invest with relief!

Tax exemption of up to 70% of investment costs

The Polish Investment Zone is an instrument of support, which enables entrepreneurs, performing new investments in the territory of the whole of Poland, to obtain an exemption from income tax (CIT or PIT) for the period of 10-15 years, in the amount of even up to 70% of the value of the planned investment. The new investment can be implemented both on public and private areas.

To benefit from this form of support, an entrepreneur must receive a decision on the support to be issued upon request of the entrepreneur, by the Suwałki Special Economic Zone S.A. if a new investment is performed on the area managed by the Suwałki Special Economic Zone S.A.

An entrepreneur investing here has the possibility to take advantage of the highest state aid in the country.

Map of the area managed by the Suwałki Special Economic Zone S.A.

Pursuant to Article 2 of the Act of 10 May 2018, on supporting new investments (consolidated text: Journal of Laws of 2020 item 1752, of 2021 item 2105), a new investment shall be construed as:

• Establishment of a new enterprise
• Increasing production capacity
• Introduction of new products
• Change of a production process
• Purchase of assets belonging to an establishment that has been closed or would have been closed had the purchase not occurred, with the assets being acquired by an entrepreneur unrelated to the seller and the mere acquisition of stock or shares is excluded

The following can count on state aid, in the form of tax exemption within the framework of the Decision on the Support:

• enterprises from the traditional industry sector, with the exception of enterprises producing, inter alia: explosives, alcohol, tobacco products, steel, or companies conducting activity in the energy generation and distribution sector; enterprises dealing with wholesale and retail trade, facilities and construction works, in the scope of services related to accommodation and catering services and running game centres. Also companies from the sector of metallurgy, iron, and steel, coal sector are excluded from the support, under EU provisions.
• selected enterprises from the modern services sector (BSS) rendering services such as, e.g.: specialist IT services, selected accounting and bookkeeping services, telephone centre services, architectural and engineering services, or advisory services in matters pertaining to the environment.

The detailed scope of activity for which the Decision on the Support is not issued is contained in § 2 of the Regulation of the Council of Ministers on state aid granted to certain entrepreneurs for the implementation of new investments.

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