New rules surrounding the Polish Investment Zone

From January 1 2023 there are new rules on regional investment state aid in the Polish Investment Zone. The Polish Investment Zone provides corporate income tax exemption in return for investment in specific regions. It applies to all types of taxpayers, such as individuals, partnerships, companies and other corporate bodies.

The most important change is that now the exemption applies only after the declared investment is completed, and it must be finished within three years. Previously, investors were allowed to benefit from the exemption right after first investment costs had been incurred and profit earned.

#MORE on the Polish Investment Zone can be read in Bartosz Głowacki’s article in International Tax Review.