On 20 February 2018, the Polish government adopted the plans to offer tax incentives to investors across the country, not just in areas designated as special economic zones (SEZs).
Under the current regime, companies operating with the necessary permit in one of fourteen SEZs are eligible for certain exemptions and other benefits, including a corporate tax exemption for a set number of years and a real estate tax exemption.
The amended regime would allow companies to apply for these benefits to varying degrees for investments in any part of the country, subject to certain criteria in relation to the location of investment, size of investment, rate of employment in the area, etc. For companies that have already obtained SEZ permits, the current incentives and rules would continue to apply up to 2026.
