Unlock Tax Incentives for Your Polish Investment

Quantitative Criteria:

• Minimum qualified costs based on unemployment rate: The minimum required amount of qualified costs for a new investment is determined by the unemployment rate in the district where the project is located, compared to the national average. The higher the local unemployment rate, the lower the required investment cost threshold. For example, in areas with an unemployment rate less than 60% of the national average, a large enterprise must invest PLN 100 million, while in areas with an unemployment rate over 250% of the national average, the requirement drops to PLN 10 million.
• Costs differentiated by enterprise size: The minimum qualified cost thresholds are significantly different based on the size of the enterprise (Micro, Small, Medium, or Large). For any given unemployment rate band, the required investment is highest for Large enterprises and progressively lower for Medium, Small, and Micro enterprises. For instance, in an average unemployment area (60-100% of the national average), a Large enterprise requires PLN 80 million, while a Micro enterprise requires only PLN 1.6 million.
• Preferential thresholds for Small/Micro Enterprises and modern services: Specific lower investment thresholds are applied to Small and Micro enterprises across all unemployment bands. Additionally, companies providing Modern Business Services benefit from the same, more favorable minimum cost thresholds as Small enterprises. This is aimed at stimulating investment by smaller businesses and in high-value service sectors.

Qualitative Criteria:

• Focus on sustainable development (economic and social): The qualitative assessment is split into two main sections: Sustainable Economic Development (max 8 points) and Sustainable Social Development (max 5 points). These criteria reward investments that align with the country’s development policy, promote innovation (e.g., R&D, robotisation, green energy), and contribute positively to the local society (e.g., high-quality job creation, employee care, supporting education, or locating in disadvantaged areas).
• Point system based on investment profile: Enterprises gain points for meeting specific qualitative requirements. These include alignment with priority sectors (e.g., high-quality food, aerospace, specialized ICT services), engaging in R&D activities, utilizing human potential (e.g., employing people with disabilities, providing childcare), and fostering regional links with suppliers. An investment can also earn points based on the size of the enterprise (Micro, Small, or Medium) or if it is part of a Key National Cluster.
• Minimum point threshold tied to public aid intensity: To qualify for support, an investment must achieve a minimum number of points, which varies depending on the maximum available intensity of public aid in the specific location. The higher the maximum aid intensity (indicating a less developed region), the lower the minimum required point score (ranging from 4 to 6 points). This is designed to make the criteria easier to meet in regions where public support is most needed.