Exemptions for Investors

Katowicka Specjalna Strefa Ekonomiczna S.A. [Katowice Special Economic Zone]

Entrepreneurs, both Polish and foreign, deciding to start an investment in Jastrzębie-Zdrój can count on active support of the local government and take advantage of exemptions and preferences offered by the Katowice Special Economic Zone, the Jastrzębie-Żory Subzone.
Public aid may be granted to companies from the traditional industry sector (with the exception of enterprises producing, inter alia, alcohol, tobacco products, steel, electricity and gas) and some companies from the service sector - IT services, research and development in the field of natural and technical sciences, bookkeeping and auditing, accounting services (excluding tax returns), technical research and analysis services, call centre services, architectural and engineering services.
An investment project must meet certain quantitative and qualitative criteria in order to receive public aid. The quantitative criteria depend on the unemployment rate in the poviat, commune in which the investment will be implemented and the size of the enterprise.

Minimum quantitative criteria for capital expenditure:

  • large companies – from PLN 10 million to PLN 100 million
  • medium companies – from PLN 2 million to PLN 20 million
  • small companies – from PLN 500,000 to PLN 5 million
  • micro-enterprises – from PLN 200,000 to PLN 2 million

In  Jastrzębie-Zdrój and neighbouring communes, the minimum capital expenditure is: 

  • PLN 10 million -  large company,
  • PLN 2 million - medium company,
  • PLN 500,000 - small company,
  • PLN 200,000 - micro.

Detailed eligibility rules are available on the website of KSSE S.A.:
http://www.ksse.com.pl/czy-kwalifikuje-sie-do-pomocy-2020
By the Act of May 10, 2018, on supporting new investments, the income tax exemption (CIT or PIT) instrument for entrepreneurs, which is one of the forms of regional public aid, was amended. The new act allows companies implementing investments both in public and private areas to take advantage of tax exemptions throughout Poland.
The amount of public aid in the form of CIT or PIT exemption is determined on the basis of the regional aid map for 2014-2020 (representing % of costs eligible for regional aid). As part of one investment project, an entrepreneur may use various sources of public aid, not only income tax exemptions, but also, inter alia, from EU subsidies, government grants, co-financing the creation of new jobs, real estate tax exemptions.
This aid may be freely combined, but it should be remembered that the accumulation of these funds should not result in exceeding the maximum intensity of public aid.
 

The public aid calculator is available on the website of the Katowice Special Economic Zone S.A.:
http://www.ksse.com.pl/kalkulator-pomocy-publicznej-2021
Local exemptions
The Jastrzębie-Zdrój City Council on December 8, 2020, adopted a resolution on “the exemption from property tax in the city of Jastrzębie-Zdrój for newly built buildings and structures used for business activities” (see the full text of the resolution). The exemption is available for newly built real estate, which will be handed over by the end of 2023 for the period of:
five years for buildings used for production and service activities,
three years for real estate designated for commercial activities in facilities with a sales area of less than 400 m²,
one year for buildings used for commercial activities in facilities with a sales area equal to or greater than 400 m².
Government grants
Government grants are awarded on the basis of the Programme for supporting investments of significant importance to the Polish economy for 2011-2023 (hereinafter referred to as the Programme) adopted by the Council of Ministers on July 5, 2011.
The support is granted in the form of a subsidy on the basis of a bilateral agreement concluded between the Minister of Economy and the investor. The agreement regulates in detail the terms of payment of the subsidy, maintaining the principle that the subsidy is paid in proportion to the degree of fulfilment of obligations.
Only entrepreneurs planning investments in the following priority sectors may apply for aid:
automotive sector,
electronics sector and the production of household appliances,
aviation sector,
biotechnology sector,
agri-food sector,
modern services sector,
research and development (R&D) activity.
In addition, aid may be applied for by entrepreneurs planning production investments in other sectors, with minimum eligible costs of PLN 750 million and creating at least 200 new jobs, or with minimum eligible costs of PLN 500 million and creating at least 500 new jobs (significant investments).
The Programme Operator is the Polish Investment and Trade Agency:
https://www.paih.gov.pl/strefa_inwestora/grant_rzadowy
CONTACT:
Department of Strategy, Development and Investor Service
Telephone 32 47 85 390; 32 47 85 181
e-mail: inwestor@um.jastrzebie.pl