Duplikat Special Economic Zone Investment in Poland


Special Economic Zone Investment in Poland

What are Special Economic Zones in Poland ?

Special Economic Zones are the separate areas of Poland, in which investors can operate on preferential terms.

One of the biggest convenience, which is provided by SEZ is possibility to usage by investors various forms of State aid. There are two most significant types, which shall be distinguished. One is the possibility to exempt investors from paying Personal Income Tax or Corporate Income Tax; the second is an opportunity for start-up on a specially developed area.

In Poland there are 14 Special Economic Zones. Their legal status is regulated by Polish Law on special economic Zones and other appropriate regulations.

The goals of establishment the SEZ

Polish Special Economic Zones are created in order to accelerate the economic development of a particular part of the country. The main objectives of the establishment of SEZ are:

  • the development of specified fields of business activities,
  • the development of new technical and technological solutions and their usage in domestic economy,
  • increasing of export,
  • increasing competitiveness of manufactured products and services,
  • the development of existing industrial assets and economic infrastructure,
  • creation of new workplaces,
  • development of untapped natural resources, while respecting the principles of ecological balance.

The establishment of Special Economic Zone

Special Economic Zone is established at the request of the Minister in charge of economy by a Council of Ministers by appropriate regulation. The Regulation shall include:

  • name, area of zone and zone boundaries,
  • the zone Administrator,
  • the period of zone existence,

As a rule, the zone can be created only in the area, which is owned by the Administrator. The SEZ can be administrated by a joint stock company or a limited liability company in which the Treasury or provincial government holds the majority of votes that may be cast at a general meeting or meeting of shareholders.

The benefits for investors in Poland

The main advantages of performing business activities in the area of SEZ are the tax exemptions. The amount of State aid, which is applicable to entities, which operates on the basis of SEZ can reach up to 50%. However, the other key feature is the possibility to purchase specially developed land on the preferential conditions. Location of certain zones provides them increased competitiveness. The most significant are the data concerning the functioning of the SEZ. The total amount of investments in SEZ exceeds the 102 billion PLN. The total amount of tax exemptions (PIT and CIT) is nearly 15 billions PLN.

Special Economic Zone Permit in Poland

To operate in Special Econimic Zone your company needs a permit. The permit shall specify the subject of the economic activities; in particular specifies the conditions, which are set out below:

  • The investor shall employ the certain number of workers,
  • The investment performer in the SEZ by entrepreneur shall exceed certain amount,
  • The date of completion of the investment,
  • The maximum amount of eligible investment costs and two-years eligible work costs.

The Minister in charge of Economy may grant, change, and withdraw the permit, as well as specifies the terms and conditions of conducting a tender or negotiations concerning the entity authorized to operate in the SEZ. It should be noted, that presently this right has been assigned to the companies, which administrate the SEZ.

The issuing of the permit

First of all the investor must meet several condition - our Law Firm advises in this matter. Afterwards our Polish lawyers draft the permit application. Such declarations shall be submitted to the Administrator of relevant Economic Zone. Then, if the activities of an entrepreneur require the purchase of the land, the tender shall be declared. However, when the investor already owns the land. The invitation to tender or to negotiations determines further detailed requirements, which have to be fulfilled in order to issue the permit. The procedure ends with a selection of entity, which obtain the permit for operate on the rules of SEZ. The procedure may also ends by rejection of an offer, cancellation of a tender or even by the choosing another bidder. In accordance with art. 127 of Polish Administration Code Procedure, an entity which was did not obtain the permit is entitled to fill a petition for judicial review within 14 days since obtaining the decision.



Contact our lawyers specialized in SEZ

Please address your enquiries to:, we will do our best to answer to you e-mail within 24 hours. 


Michał Dudkowiak


Michał Dudkowiak

Barrister, Managing Partner

Michał Dudkowiak
Piotr Putyra


Piotr Putyra

Barrister, Managing Partner

Piotr Putyra