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:
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:
- 98% for micro-enterprises
- 95% for:
- projects from the service sector whose PKWiU codes are specified in the Ordinance of 28 August 2018 on public aid granted to some entrepreneurs for the implementation of new investments
- research and development activity respectively within the meaning of Article 5a item 38 of the Act of 26 July 1991 on income tax from natural persons and Article 4a item 26 of the Act of 15 February 1992 on income tax from legal persons
- for small enterprises
- 80% for medium-sized enterprises
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
- A detailed description of the criteria can be found in the Ordinance of 28 August 2018 on public aid granted to certain entrepreneurs for the implementation of new investments – separate tables have been prepared for the project from the service sector and the industrial sector.
- 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/
List of companies operating in Lublin within the competence of the Manager of the Special Economic Zone EURO-PARK MIELEC on the basis of a decision of support:
- Lingaro sp. z o.o.
- ZNR Sp. z o.o.
- MW Lublin sp. z o.o.
- JTG Polska spółka z ograniczoną odpowiedzialnością
- “GORBI” Piotr Garbacz
- MEDISEPT sp. z o.o.
- JFG COMPOSITES sp. z o.o.