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.

According to the map of regional state aid, the maximum intensity of public aid for the city of Lublin is:

  • 50% for large enterprises
  • 60% for medium-sized enterprises
  • 70% for micro and small enterprises

The amended regulations have also introduced additional criteria that must be met by an investment project in order for it to be covered by public aid. These are:

Quantitative criterion:

eligible costs of a new investment must be proportional to the unemployment rate in the county of the target investment and to the size of the company – the relation of the average unemployment rate in the county of the target investment to the average unemployment rate in the country is important. The thresholds for large companies range from 10 to 100 million PLN.

In the case of Lublin, the threshold is PLN 80 million

The quantitative criterion is reduced by:

  • 95 % for large or medium-sized entrepreneurs in the case of a new investment in business services
  • 98% for a micro-entrepreneur
  • 95 % for a small entrepreneur,
  • 90 % for a medium-sized entrepreneur,
  • 50% in the case of reinvestment.

Current investment thresholds

In the case of Lublin, the current investment thresholds are:

  • 80 million PLN for large enterprises
  • PLN 16 million for medium-sized enterprises
  • PLN 4 million for small enterprises and investments in the service sector and in R&D activity (pursuant to the paragraph above)
  • PLN 1.6 million for micro-enterprises

Quality criterion:

  • A detailed description of the criteria can be found in: REGULATION OF THE COUNCIL OF MINISTERS of December 27, 2022 on public aid granted to some entrepreneurs for the implementation of new investments
  • In case of investment in Lublin, the project must score a minimum of 4 points, including at least 1 point from each criterion – Criterion of sustainable economic development and Criterion of sustainable social development


The decision, for investments on the territory of the city of Lublin, will be granted for 15 years.

The procedure for obtaining a decision, in accordance with the Code of Administrative Procedure, should not take longer than 30 days from the date of receipt of the investor’s application.

The entity which manages the new support system in Lublin is Agencja Rozwoju Przemysłu S.A. Branch in Mielec – current manager of Special Economic Zone Euro-Park Mielec Subzone Lublin.

Further information and a project qualifier is available at: https://www.strefainwestycji.arp.pl/