Suwalska Specjalna Strefa Ekonomiczna SA | Polska Strefa Inwestycji

Suwalska Specjalna Strefa Ekonomiczna SA | Polska Strefa Inwestycji
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Home / Polish Investment Zone / Polish Investment Zone – The amount of state aid

Polish Investment Zone – The amount of state aid

An entrepreneur implementing a new investment project within the area managed by Suwałki Special Economic Zone S.A. may be granted with state aid in the form of income tax exemption up to 70% of the value of invested capital.

This is the highest level of state aid across the country.

The intensity of accessible aid in the area managed by Suwalska Specjalna Strefa Ekonomiczna S.A. is shaped as follows:

Company categoryDistricts – see legend below *Ostrów Mazowiecka district
 (Mazowian Voivodeship)
Form of state aid
Large50%40%EXEMPTION FROM CIT or PIT INCOME TAX
Medium-sized60%50%EXEMPTION FROM CIT or PIT INCOME TAX
Small and Micro70%60%EXEMPTION FROM CIT or PIT INCOME TAXub PIT
* All Districts of Podlaskie Voivodeship, Districts: Ełk and Goldap (Warmian-Mazurian Vivodeship) and the fallowing districts: Łosice, Sokołów Podlaski, Węgrów (Mazowian Voivodeship)

The definition of micro, small and medium-sized enterprises is contained in Annex 1 to Commission Regulation (EU) No. 651/2014 of June 17, 2014 , declaring certain categories of aid as compatible with the common internal market in application of art. 107 and 108 of the Treaty (Official Journal of the European Union L 187 of 26/06/2014, as amended) – download

Only income obtained from business activities, conducted within the framework of an investment covered by the Decision on the Support, may be covered by relief. Thus, if an entrepreneur also conducts business activity not subject to the support, supported activity should be separated in accounting and organisational terms, and the amount of the exemption shall be determined on the basis of the data (revenues and costs) of a separated activity.

An entrepreneur that carries out a new investment as part of the Polish Investment Zone may obtain public aid on account of:
1) costs of the new investment (maximum amount of public aid is counted as the product of maximum intensity of the aid determined for a given area and costs of the investment qualified for the aid)
or
2) creation of new jobs in connection with the new investment (maximum amount of the public aid is counted as the product of maximum intensity of the aid determined for a given area and two-year labour costs related to newly employed staff, including gross pay costs of those employees, increased by obligatory contributions, such as for social insurance, incurred by the entrepreneur from the date of employment of those staff members)

Eligible costs of a new investment, in accordance with the Regulations on State Aid, shall be, inter alia, as follows:

  • cost of land purchase, cost of either purchase, development or modernisation of fixed assets (e.g. machines), costs related to rental or lease, purchase costs of intangible assets (computer software, licences, certificates, etc.)
    or
  • two-year labour costs of employees hired in connection with the new investment

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