Special Economic Zones

Special Economic Zones (SEZ, POL: SSE) were established to enhance foreign and domestic investors to commence and develop business activity in their area. These are designated administrative areas in Poland offering possibility to establish new enterprises or realize new investment projects on preferential terms. Activity in the frame of the Special Economic Zones results in exemption of the income generated by the enterprise from income tax. According to currently applicable provisions SEZ in Poland are to function at least until the end of 2026.

Special Economic Zones accelerate economic development of Polish regions, help develop new technologies, increase competitiveness of Polish products and services, create new jobs, as well as help maintaining the existing infrastructure. Currently there are 14 Special Economic Zones in Poland and each of them is conducted by a separate management entity.

Location of main Special Economic Zones in Poland:

As can be seen in the map the Lower Silesia region has the biggest number of Special Economic Zones areas and places for investment. This region has four SEZs out of which all function also in the area of the Wroclaw agglomeration.

Permits to conduct businesses in the Special Economic Zones are given by companies managing a given Zone. The management supports also the investment process through facilitating communication with local and central government authorities regarding such issues as e.g. purchase of land the future business is to be conducted.

Special Economic Zones offer the following scope of aid funds:

  • exemption of income obtained in the SEZ activity from income tax (CIT or PIT);
    • developed investment plots of land in attractive prices;
  • unpaid support of formal processes regarding the investment;

Income tax exemptions granted by SEZ are regional public aid which is to accelerate economic development of the least developed regions of the European Union through supporting new investments and related creation of new jobs.



The maximum value of income tax exemption available for the investor is determined by the following formula:

Obraz1If an investor obtains any other support in a form of public aid for realization of the investment projects (such as e.g. subsidy, support from operational programs or other exemptions) the total value of the possible income tax exemptions must be reduced by the total value of support obtained (and used) from other sources.

An investor may apply for new tax exemptions for realization of extension projects – reinvestment (the same regards other forms of support in a form of public aid).

In order to be eligible for public aid in relations to activity in the SEZ a given investment must meet at least one of the following conditions:

  • lead to establishing of a new enterprise or expansion of the existing enterprise or
  • result in diversification of product of a given enterprise by launching of a new product or
  • regard comprehensive restructuring of an enterprise’s production process;
  • regard acquisition of an enterprise that is being liquidated or would be liquidated if not acquired, or an organized part of such enterprise, unless the acquirer is related with the seller.


Costs related with the investment in the Zone that may be considered justifying being granted the public aid, may be divided into two:

  • costs related with purchase of assets;
  • costs related with employment of new employees.

The investor may choose which expenses should be supported with funds from public aid, It is possible to join two types of costs, if they total value does not exceed the maximum level of public support in a given area. The minimum value of the new investment which allows for using the public aid in the SEZ, amounts to EUR 100 thousand.

Purchase of assets

Expenses for investments done in the SEZ (net VAT and excise tax if the entrepreneur may deduct them based on provisions of law):

  • purchase of land or perpetual usufruct right;
  • purchase or internal production of fixed assets (provided that they will be included in the investor’s property);
  • extension or modernization of existing fixed assets;
  • purchase of intangible assets related with transfer of technologies or obtaining patent rights, licences, know-how or non-patented technical knowledge;
  • lease or rental of land, buildings and structures – provided that the lease or rental duration lasts at least 5 years, and for small and medium enterprises – at least 3 years from the anticipated date of completion of the new investment.

Cost of purchase of assets which are leased or rented, other than land, buildings or structures, are included in eligible costs only when lease or rental has a form of financial lease and obliges to purchase the assets after the end of the lease or rental period.

Fixed assets purchased by an entrepreneur not included in the category of small and medium enterprises, should be new.

Labour costs

Costs related with employing new employees.

  • Two-year gross salary increased with mandatory benefits related with employment borne by the employer after the employee’s commencement of work

New employees are those who were employed in relation with the new investment after obtaining permit for activity in the Special Economic Zone, however, only in the period of three years after completion of the investment. The number of employees includes full-time, part-time and seasonal employees. (the two latter must be adjusted proportionally to full time.)

Creation of new jobs means net growth of jobs in a given enterprise in relation to realization of a new investment towards the average headcount within 12 months before the day of obtaining of the permit.

Total value of income tax exemption in the Economic Zone may be  distributed in time in order to optimize the exemption effects:

In order to exercise the income tax exemption, the entrepreneur must guarantee proper profit from activity conducted in the SEZ.


The investor awarded public aid:

  • Must not transfer in any form the ownership rights to the purchased assets in order to realize the investment within 5 years from booking the assets in the accounting books. In the case of medium and small enterprises this period is 3 years. However, outdated installations or appliances may be replaced due to fast technological development.
  • Must conduct the activity for at least 5 years. In the case of medium and small enterprises this period is 3 years.
  • Is obliged to maintain the jobs for at least 5 years from their creation. In the case of medium and small enterprises this period is 3 years.

Is obliged to engage own funds in the investment, meaning funds that were not obtained in the frame of granted aid, amounting to at least 25% of total eligible costs of the investment.



Kamienna Góra Special Economic Zone 
ul. Jana Pawła II 11 A,
58-400 Kamienna Gora
tel.: +48 75 645 20 30
fax: +48 75 744 20 17
email: strefa@ssemp.pl

Legnica Special Economic Zone
ul. Kolbe 14
59-220 Legnica
tel. +48 76 727 74 70
fax +48 76 727 74 74
email: sekretariat@lsse.eu

Industrial Development Agency JSC, Department in  Tarnobrzeg, Office Wrocław
ul. Wita Stwosza 15
50-136 Wrocław
tel. +48 (71) 797 24 70
fax +48 (71) 797 24 80
email: office@arp-sez.pl

Wałbrzych Special Economic Zone
ul. Uczniowska 16,
58-306 Wałbrzych
Tel.: +48 74 664 91 64
Fax: +48 74 664 91 62
E-mail: invest@invest-park.com.pl

How can we assist you? 

  • Additional information – Please contact us for additional information on Special Economic Zones documents required.

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