Investment terms

Investment terms

Support in the form of income tax exemption is provided to entrepreneurs for a new investment by way of a “decision granting support”.

This decision:

  • is of administrative nature, issued on behalf of the minister for economy by the area administrator,
  • is issued at the entrepreneur’s request for a specified time (no less than 10 years and no more than 15 years*),
  • is valid for a period determined by the intensity of public aid determined for a particular area.

* if the decision on support  is issued in the area located within the special economic zone, a decision on support a new investment is valid for 15 years.

Do not wait! You can get a decision on support  today, if:

  • the planned activity is consistent with the legislation,
  • the project meets quantitative and qualitative criteria,
  • the project meets the definition of a new investment*,
  • the project is consistent with a zoning plan or a study of zoning conditions and directions,
  • before the date of obtaining the decision, no work was commenced in connection with the investment (this applies to construction works in relation to the investment, or the first legal obligation to order equipment, in accordance with Article 2(23) of Commission Regulation (EU) No 651 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

* pursuant to Article 2(1) of the Act on supporting new investments

Meeting the above conditions is a basis on which the decision on support  is issued. It gives the right to use the income tax exemption.

We encourage you to use the “Qualifier” which will allow for a preliminary verification of your investment plans.