Exemption from income tax
The Katowice Special Economic Zone was named the best free zone in Europe in 2023 and 4th in the world by fDi Intelligence Financial Times.
The Katowice Special Economic Zone, the largest such zone in Poland in terms of investment value (44 bn PLN) and employment (almost 90 k), is an appropriate solution for businesses wishing to utilize public assistance in the form of income tax exemption, calculated on the basis of investment outlays incurred or new jobs created.
The income tax relief for companies investing within the Katowice SEZ can be based on investment costs:
- the total amount of tax relief for big size enterprises is up to 40% of investment costs
- Medium and Small size enterprises are granted additional 10% and 20%, respectively
or creation of new jobs:
- the total amount of tax relief for big size enterprises is up to 40% of two-year labour costs for new jobs created
- Medium and Small size enterprises are granted additional 10% and 20%, respectively
The KSEZ issues decisions regarding investor support. Such decisions are issued for a period of:
- 15 years if the investment is made within the KSEZ or for
- 12 years for investments outside the KSEZ (depending on the unemployment rate)
