Polish Investment Zone (PSI)
We support companies in obtaining tax reliefs under the Polish Investment Zone (PSI), helping maximize the benefits of their investments. Our comprehensive advisory services include legal and tax assistance throughout the entire process – from preparing applications to executing the investment.
What is the Polish Investment Zone?
The Polish Investment Zone (PSI), introduced in 2018, offers investors tax reliefs across the entire country, without the geographical restrictions of Special Economic Zones (SSE). Entrepreneurs can benefit from these reliefs in exchange for making new investments, provided they meet specific criteria such as minimum investment requirements and the creation of new jobs.
Qualification criteria for the Polish Investment Zone
Companies wishing to benefit from PSI must meet certain conditions, including:
- Minimum investment requirements: These depend on the size of the company and the investment location. For instance, lower thresholds apply to SMEs operating in less-developed regions.
- Job creation: In some cases, companies must commit to creating a specific number of new jobs.
- Sustainable development: Investments must align with sustainability principles, meaning care for the environment and social responsibility.
Benefits of investing in the Polish Investment Zone
Companies can receive income tax (CIT or PIT) exemptions for 10 to 15 years, depending on the investment’s location and the nature of the business.
Small and medium-sized enterprises (SMEs) enjoy lower investment requirements, especially in regions with high unemployment rates, making it easier for them to benefit from tax reliefs.
The level of support depends on the investment region. Investments in less-developed areas, such as eastern Poland, receive the most support.
The program favors projects related to research and development (R&D) and the implementation of new technologies. Investments with a high level of innovation can expect additional support.
Steps to obtain support under the Polish Investment Zone
- Eligibility analysis: Determine whether the investment meets the program’s conditions.
- Preparation of documentation: Develop the application, business plan, and financial forecasts.
- Submission of the application: Present the investment project to the relevant authorities.
- Assessment and decision: The administrative authority evaluates the project and issues a decision regarding the support.
- Implementation of the investment: After receiving approval, the company can begin the investment and benefit from the tax reliefs.
How can we help?
Analysis of eligibility for support
Analysis of eligibility for support
We conduct a thorough assessment to determine whether your investment meets the criteria for the support program. We verify the project’s compliance with formal requirements and prepare a strategy to maximize the chances of obtaining approval.
Simulation of potential public aid
Simulation of potential public aid
We calculate the value of public aid, considering investment costs, employment, location, and company status. We analyze the maximum amount of tax relief that can be granted, depending on the region and other factors.
Comprehensive support in the application process
Comprehensive support in the application process
We offer complete legal and formal support in the process of obtaining a decision for support. Our assistance includes preparing all necessary documents, participating in negotiations with authorities, and reviewing the received decision for accuracy.
Identification of expenses affecting public aid amounts
Identification of expenses affecting public aid amounts
We analyze your project to determine which expenses qualify for tax relief and how they impact the overall public aid. This ensures the maximization of public aid and the return on investment.
Ongoing advice on public aid settlements
Ongoing advice on public aid settlements
We provide ongoing support for the settlement of received public aid, including monitoring the value of tax exemptions, maintaining documentation, and allocating revenues and expenses between taxable and exempt activities.
Recommendations for adjustments to internal documents and policies
Recommendations for adjustments to internal documents and policies
We assist in adjusting internal procedures and documentation to comply with the requirements of the support programs. This ensures proper allocation of revenues and costs and helps manage tax settlements effectively.
Obtaining individual tax rulings
Obtaining individual tax rulings
We help secure individual tax rulings that protect your right to tax reliefs and support. These rulings offer greater legal certainty when utilizing public aid.
Comprehensive support in the event of tax authority actions
Comprehensive support in the event of tax authority actions
We provide assistance in case of tax audits and actions by tax authorities. We help prepare the necessary documents, offer consultations, and represent you before the authorities.
Have a questions? Let’s talk!
Our team responds really quickly. Check it out!
- kancelaria@staniekandpartners.com
- +48 534 535 508
- NIP: 8992913267
- REGON: 520686986
Why choose us?
Recognized for our contribution to economic development, commitment to corporate social responsibility, and creation of a strong and recognizable brand.
Awarded for upholding high business standards and guaranteeing top-quality service in 2024.
Honored for our social responsibility initiatives, effective policies for employees and clients, and numerous social projects.
Ranked in the 2024 Rzeczpospolita tax advisory firm ranking.
Who can benefit?
Companies planning new investments related to expanding or modernizing their operations can benefit from the Polish Investment Zone. The investments must improve production efficiency or increase the company’s production capacity.
What support can be obtained?
The amount of support is calculated based on the intensity of aid, which depends on the investment region. This determines the percentage of eligible costs that can be covered by the tax relief.c
Regional aid map in the Polish Investment Zone
In the Polish Investment Zone, the intensity of support depends on the region of investment. The largest tax exemptions (up to 50% of eligible costs) are available in less-developed provinces such as Podlaskie, Lublin, and Podkarpackie. In more urbanized regions (e.g., Warsaw, Poznań), the level of support is lower (from 15% to 35%).
Special Economic Zones
Special Economic Zones, a previous program in operation since 1994, allowed entrepreneurs to benefit from tax reliefs in designated zones. Special Economic Zones now function within the Polish Investment Zone, meaning that tax incentives are available throughout the entire country, not just in specific zones.
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Minimum investment value in the Polish Investment Zone
The minimum investment thresholds within the Polish Investment Zone vary depending on factors such as the size of the enterprise, the location of the investment, and whether it is a new plant or a reinvestment. For large companies, the threshold starts at PLN 10 million, but for small and medium-sized enterprises (SSE) and investments in regions with high unemployment rates, the minimum investment can be up to ten times lower, making PSI an especially attractive support tool for SSEs.
We cover tax, accounting, legal, HR, and economic topics, ensuring the highest quality training delivered by qualified and experienced experts.
We collaborate with the Wałbrzych Special Economic Zone.
Together, we have conducted dozens of hours of webinars and paid training sessions. Members of the Special Economic Zone (SSE) are our regular clients.
Do you have any questions?
Contact us!
We cover tax, accounting, legal, HR, and economic topics, ensuring the highest quality training delivered by qualified and experienced experts.
Polish Investment Zone – quality criteria
Industrial and service projects applying for support under the Polish Investment Zone must meet specific quality criteria: 13 criteria for industrial projects and 12 for service projects. These requirements focus on two areas: sustainable social and economic development. Depending on the region, it is necessary to meet 4 to 6 criteria to obtain support.
Industrial projects – 6 selected criteria
Industrial projects – 6 selected criteria
- Investment in projects that support industries aligned with national development policies or the region’s smart specializations.
- Automation and robotization of production processes.
- Establishing connections with local suppliers and other companies.
- New investments in renewable energy sources.
- Creation of specialized jobs.
- Conducting activities with a low environmental impact.
Service projects – 6 selected criteria
Service projects – 6 selected criteria
- Creation of high-paying, stable jobs.
- Development of research and development (R&D) activities.
- Supporting vocational education and collaborating with industry-based schools.
- Robotization and automation of processes.
- Sustainable human resource management.
- Activities aligned with the region’s smart specializations.