Polish Investment Zone
The amended regulations on state aid enable entrepreneurs to benefit from state aid in the form of exemption from income tax for the execution of a new investment project on any real property located in the territory of Poland. Thus, the Polish Investment Zone has been implemented.
As in the case of previous provisions concerning special economic zones, public aid is granted to the entrepreneur for:
costs of new investment – the amount of aid is calculated as a product of the maximum intensity of public aid for a given area and the costs of investment eligible for aid,
creation of new jobs – two-year labour costs of newly employed employees, including costs of gross salaries of these employees increased by obligatory contributions, such as social insurance contributions, borne by the entrepreneur from the day of hiring of these employees.