Poland: Proposals for new special economic zones - KPMG Global
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Poland: Proposals for new special economic zones; enhanced tax benefits

Poland: Proposals for new special economic zones

A new system of special economic zones has been proposed to apply from the first quarter of 2018, and without an expiration date (unlike the current system of zones). The proposal is subject to legislative approval.


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Under the proposed new system, an exemption from income tax would be available throughout Poland—not just in the special economic zones (as under the current system). The income tax exemption would apply for a period of 10 years or 15 years (the number of years being based on the support in a given region). Also, the investors would be allowed to select the location of the investment and would not be limited to areas that already have special zone status.

To be eligible, there are certain criteria that would have to be satisfied—such as the amount of the investment expenditure based on the rate of unemployment and the size of the enterprise, and activities that require staff with specialized education or having scientific or research and development (R&D) purposes.


Read a September 2017 report [PDF 504 KB] prepared by the KPMG member firm in Poland

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