On 30 June the amended New Investment Support Act according to which Poland has become a special economic zone in whole came into force. New provisions grant tax exemptions to investors for the period of 10-15 years. The incentives shall be granted not only to large companies but mostly to micro, small and medium-sized ones.

The act stipulates that each company in every town or municipality may apply for tax reliefs and preferential conditions. Whereas, the investments related to establishment of research and development centres or shared services centres will be preferred. Investors cooperating with universities, professional schools, developing a chain of suppliers in Poland, creating good workplaces or jobs with average remuneration higher than the average national salary will gain special recognition. It is also important whether an investor belongs to a cluster (to develop cooperation between related sectors). Additional points for the application will be awarded to companies selling their products abroad.

The regional state aid provided to entrepreneurs is not subject to any change.

In Małopolska it will remain as follows: 35% for large, 45% for medium-sized and 55% for small companies. Aid will still depend on investments made or two-year costs incurred by newly-established workplaces. Pursuant to the amended act, the permissions will be replaced with support decisions. In case of Małopolska and a part of Świętokrzyskie province, Kraków Technology Park Sp. z o.o. will issue permissions.


The introduction of a high minimum amount of investment expenditure is a disadvantage for investors. Until now, the amount was EUR 100,000 and was the same throughout Poland. At present, the minimum threshold of investment expenditure depends on the size of an enterprise and the unemployment rate in each district. In Małopolska, in ranges for micro enterprises from: PLN 400,000 in Dąbrowski district to PLN 2,000,000 in Kraków. For large enterprises it ranges respectively from PLN 20,000,000 (Dąbrowski district) to PLN 100,000,000 (Kraków).

You will find more detailed information at: www.kpt.krakow.pl/polska-strefa-inwestycji/informacje-podstawowe


Małopolska Marr Krakow Technology Park