Special Economic Zone (SEZ) is an administratively separate part of Polish territory, allocated for running of businesses on preferential terms. The main benefit of conducting business activity within the Zone is the tax exemption granted in the form of CIT or PIT. Depending on the location of the project, the tax relief in the Pomeranian Region can be granted for a definite period of time- 12-15 years. In case of currently biding Special Economic Zone (SEZ) permits already issued to investors, the SEZ shall remain in force until 2026.
The act of May 10th 2018 amends the instruments of CIT and PIT tax exemptions. No matter the ownership of the property (public or private), the tax relief is now available across the entire country for investors carrying out new investment projects. In order to be eligible for the state aid, investors have to meet quantitative and qualitative criteria. Quantitative criteria (minimum amount of eligible costs) depend on the unemployment rate in the county (poviat) in which the investment shall be carried out and the company size. Entrepreneurs representing business services sector and those who plan R&D activities shall be granted preferential terms. Qualitative criteria include: creation of specialized jobs, the research and development component, cooperation with academic and research centers and with industry schools, low negative impact on environment.
The maximum value of state aid depends on the company size. Within the Pomeranian Region, aid intensity (percentage of costs eligible for regional aid) is 35%, 45%, 55% for large, medium and small entrepreneurs respectively.
The decision regarding support is issued on behalf of the minister competent for the economy, by the management of Special Economic Zones. The decision determines the period of its validity, the subject of economic activity, as well as the conditions.
There are two special economic zones within the Pomeranian Region – the Pomeranian Special Economic Zone and Slupsk Special Economic Zone. The zones have been established to enable investment conditions customised to the individual needs of investors.
Check what public support your company can receive with the Public Aid Calculator for Special Economic Zones.
