The Special Economic Zones (SEZ) in Poland
are separate, uninhabited parts of the county’s territory where businesses can be conducted under preferential conditions
. These special areas have evolved over the years and they represent an important feature that attracts foreign investors to Poland
The Act on Special Economic Zones dated 20 October 1994 regulates the conditions in which businesses may benefit from the special facilities of each of the 14 Zones
Entering a Polish Special Economic Zone
Investors must operate in a SEZ
in order to benefit from income tax exemptions
. The basic steps for initiating a business in a Special Economic Zone
- selecting a location;
- obtaining a SEZ permit;
- launching and implementing the investment; and
- generating income and using the tax exemption.
If you want to open a company in Poland
and benefit from the preferential incentives, we can help you with the application process.
Obtaining a SEZ permit
Investors that want to obtain a permit in order to operate in a Special Economic Zone in Poland must follow certain steps.
The business activity must qualify for a permit to operate in a SEZ. Investors can check the Council of Ministers regulation on state aid granted to investors. Types of activities that do not qualify for operating in a Polish SEZ are:
- manufacturing of explosives;
- manufacturing of tobacco and alcoholic products;
- gambling centers;
- machinery and equipment repairing and refurbishing.
If the business activity qualifies for a special economic zone, then the investor must choose a location for the business investment. There are a wide range of options for investment areas, as there are 14 Special Economic Zones to choose from in Poland.
A proposal must be filed in a predetermined SEZ format. The investor must declare the intention to incur investment expenditures of at least 100,000 euros. The Polish Government organizes bids for the Special Economic Zones. If investors win the bids, they are granted a SEZ permit.
If a certain investment proposal has special qualities, such as innovation and size, the investor may request that a Special Economic Zone is created in an area chosen by him. It then becomes possible for the investor to apply for a SEZ permit in that area and use the income tax exemptions.
We can provide more information about opening a Polish company and special benefits for investors in Poland
. Please contact us
for more details.