Exemption from income tax
The Katowice Special Economic Zone (KSEZ) was recognized as the best special economic zone in Europe in 2024 by fDi Intelligence, Financial Times, in the categories of Best Industrial Zone and Leader in Sustainability. Moreover, in the same ranking in 2023, it was ranked as the 4th best special economic zone in the world.
The Katowice Special Economic Zone, the largest Polish special economic zone in terms of investment value (over PLN 50 billion) and number of jobs created (over 100,000), is a suitable solution for companies looking to benefit from public aid in the form of PIT/CIT tax exemptions.
Corporate income tax exemptions for companies investing in the Katowice Special Economic Zone can be calculated based on one of the following methods:
Tax exemption based on investment costs
- For large enterprises, the total tax exemption may amount to 40% of investment costs.
- For medium-sized enterprises, the tax exemption is 50%.
- For small enterprises, the tax exemption is 60%.
Tax exemption based on job creation
- For large enterprises, the total tax exemption amounts to 40% of the two-year employment costs for newly created jobs within the zone.
- For medium-sized enterprises, the tax exemption is 50%.
- For small enterprises, the tax exemption is 60%.
The Katowice Special Economic Zone grants investors support decisions (DoW) for a period of:
- 15 years if the investment is conducted within the boundaries of the KSEZ.
- 14 years if the investment is located outside the boundaries of the KSEZ.
