The entrepreneur can obtain the following privileges while being in the SEZ:
- tax exemption (CIT or PIT)
- a site fully prepared for an investment at a competitive price
- free assistance in dealing with formalities
- the investment exemption from the property tax (on the territory of a certain municipality)
The income tax exemption granted in the SEZ is regarded as regional aid, which serves to speed up the development of the most poorly developed EU regions by supporting new investments and creating new workplaces linked to these new investments.
The permission to operate in SEZ:
The right to benefit from tax exemptions for the new investor in SEZ is given to entrepreneurs provided that they:
- do not transfer in any form the ownership of the assets with which the investment expenses were related - for a period of 5 years from the date of the entry into the records of fixed assets and intangible assets, as defined in the income tax rules, and in the case of small and medium-sized enterprises for the period 3 years
- will conduct an economic activity for a period of not less than 5 years, and in the case of small and medium-sized businesses for a period of not less than 3 years
- in the case of the aid for job creation, provided that they will maintain the newly created jobs for a period of not less than 5 years from the date of their creation (3 years in the case of small and medium-sized enterprises)
- the location of the investment
- the level of capital input
- the costs of employing new workers
- the size of the business seeking tax relief
The type of costs below (i.e. costs which are the basis for calculating the maximum amount of the tax exemption) are eligible for regional aid in the SEZ:
the costs of new investment
the cost of newly created jobs
It is possible to benefit from both forms of aid simultaneously, provided that the joint amount of aid does not exceed the permitted maximum in a given investment; however the permissible amount of aid is determined by multiplying the maximum aid intensity and higher amount of new investment or two-year labor costs of newly employed staff.
The minimum amount of the cost of new investment entitling to aid in the SEZ is EUR 100 000.
Costs of new investment is expenditure which make up the costs of a new investment, reduced by the deductible input VAT and by excise tax, incurred in the area of the after receiving the permission for operate in SEZ, for:
purchase of land or the right to its perpetual use
purchase or acquisition within their own scope of fixed assets on condition of their inclusion, in accordance with separate provisions, to the estate of the taxpayer
development or modernization of existing fixed assets
purchase of intangible assets by the transfer of technology through the acquisition of patent rights, licenses, know-how or unpatented technical knowledge.
The cost of newly hired workers - two years' gross salaries plus mandatory employment-related payments incurred by the employer from the date of employment of employees may also be treated as the costs of new investment in SEZs.
Regional Aid Map in Poland 2014-2020
The maximum permitted level of aid in each Polish region is shown on the map of regional aid. From the 1st July 2014 a new map of regional aid is in force for the years 2014 - 2020. More information about maximum intensity of regional aid is availble on the website of the Polish Agency for Enterprise Development.
In Kielce there is the subzone of Special Economic Zone Starachowice, which is managed by the Kielce Technology Park.