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Polish Investment Zone

Program of support for companies implementing new investments

Who does decide on granting a support?

Decisions on a support within the area of Małopolskie province and Jędrzejów county - based on entrepreneur's application - are made by Kraków Technological Park on behalf of a minister in charge of economy.

What can be the basis of a tax relief?

A tax relief pursuant to the Act on supporting new investments can be obtained by an enterprise implementing new investments consisting in:
•    establishing a new plant
•    increasing production capacity
•    marketing new products
•    implementing substantial change regarding the manufacturing process

How high is the tax relief?

The public aid within the area managed by KPT (CIT or PIT tax exemption) amounts to:
•    35% for large
•    45% for medium
•    55% for small and micro enterprises.

Where it is possible to invest?

The investment may be implemented within all areas (private and public). The act abolished the concept of a special economic zone, i.e. separated area within which the investment activities were associated with possibility of obtaining public aid.
How long the tax exemption is valid?
Time to utilize the public aid is equal for all companies:
•    12 years (of the date of obtaining the decision on support)
•    15 years within areas previously covered by the status of a special economic zone

Which investment projects may obtain public aid?

Public aid may be granted to:
•    all companies  from traditional industry sector except of enterprises manufacturing inter alia: alcohol, tobacco products, steel, electricity and gas.
•    some companies from service sector. They include: IT services, research and development in the field of natural and technical sciences, accounting and books auditing, services in the field of accounting (except of tax returns declarations), services in the field of technical research and analysis, telephone centre services, architectural  and engineering services.
Public aid must not be granted to companies conducting inter alia economic activity in the field of wholesale and retail business, objects and construction works, and running of gaming centres.

What criteria should be met by investment projects to obtain public aid? 

To obtain public aid, the investment project must meet specific quantitative and qualitative criteria. Quantitative criteria (the amount of investment expenditures required to be spent) are dependent upon the rate of unemployment in the county, where the investment projects is to be implemented, investment location and size of enterprise.
•    Minimum investment expenditures for large companies - from 10 mio to 100 mio zł
•    Minimum investment expenditures for medium companies - from 2 mio to 20 mio zł
•    Minimum investment expenditures for small companies - from 500K  To 5 mio zł.
•    Minimum investment expenditures for micro enterprises - from 200K to 2 mio zł

In medium municipalities that are losing their social and economic functions, in communities  bordering such cities, the minimum investment expenditures amount respectively: 10 mio zł/large company, 2 mio zł/medium company, 500K zł/small company, 200K/micro. This applies to the following municipalities and communities managed by the KPT:
- Chrzanów and communities: Trzebinia, Alwernia, Babice, Libiąż
- Gorlice and communities:  Gorlice, Sękowa
- Nowy Sącz and communities:  Chełmiec, Kamionka Wielka, Nawojowa, Stary Sącz, Podegrodzie
- Nowy Targ and communities: Nowy Targ, Szaflary
- Tarnów and communities: Tarnów, Lisia Góra, Skrzyszów, Wierzchosławice, Żabno
- Zakopane and communities: Poronin, Bukowina Tatrzańska, Kościeliska
- Jędrzejów and communities:  Imielno, Sobków, Małogoszcz, Oksa, Nagłowice, Sędziszów, Wodzisław

Qualitative criteria are presented in the following table


 

Other important information:

  •     The amount of public aid (tax exemption) is calculated on the basis of investment expenditures incurred by an entrepreneur for the implementation of a new project or costs of newly created work places within two years.
  •     An aid granted pursuant to the Act on supporting new investments constitutes the regional aid. It may be combined with other forms of support provided no prescribed limits were exceeded: 35% for large, 45% for medium, 55% for small and micro.
  •     One entrepreneur may implement few investment projects based on subsequent support Decisions.
  •     Upholding conditions on which an entrepreneur has obtained a support Decision (both quantitative and qualitative) generally lasts 5 years for large companies and 3 years for SME.
  •     Kraków Technological Park  is providing post-investment assistance to all companies that have obtained a support Decision.

    Enterprises that have obtained a support Decision are charged with a fee calculated on the basis of the following formula:

  K= ((x_n*N)/t)
K - amount of yearly remuneration
xn - expenditure index
N - investment expenditures declared by the investor in zloty or labour costs in two years
t - term of a support Decision in years

Value of xn index amounts to:

  •     For micro and small entrepreneur 1.3%
  •     For medium entrepreneur 1.4%
  •     For large entrepreneur 1.5%For medium entrepreneur 1.5%
  •     In case  of reinvestment, the value of an index for all entrepreneurs amounts to 1%.




Information on how to obtain a decision on support:
Jacek Bielawski
+48 696 456 680
strefa@kpt.krakow.pl


Justyna Czyszek
+48 690 950 600
strefa@kpt.krakow.pl