Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure PL-1995-41/2584 – measures in Poland
|Country||Poland , applies nationwide|
|Time period||Open ended, started on 09 October 1995|
|Context||COVID-19, Restructuring Support Instruments|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Direct subsidies (full or partial)
|Author||Jan Czarzasty (Warsaw School of Economics)|
|Measure added||23 June 2022 (updated 25 November 2022)|
Special Economic Zones (Specjalne Strefy Ekonomiczne) were introduced to boost investment, employment, and production in certain areas of the country and nationwide. The areas with high unemployment and low investment were selected for the Zones. For the first time the policy was introduced by the parliament in 1994. The Special Economic Zones were introduced with the Special Economic Zones Act of 20 October 1994. They can be created by the Council of Ministers through, upon request of the Economy Minister.
Legal references: 1. Special Economic Zones Act of 20 October 1994. 2. Act on Supporting New Investments of May 10th, 2018 (Dz.U. 2018 poz. 1162).
Special Economic Zone (Specjalna Strefa Ekonomiczna) is an area where companies can get preferential business conditions, including public funding and tax exemptions. Each SSE consists of several sub-zones which are located in different places, not necessarily next to each other.
Sectors excluded from eligibility are: the production of explosives, tobacco products and alcohol, running gambling centres, commerce, hotels, catering, film production, broadcasting and financial services. Moreover, the company has to meet other eligibility criteria including investment size, co-financed share, and intended employment size and period.
Companies which obtained an SSE permit are eligible for a Corporate Income Tax (CIT) exemption. Additionally, state aid for investment is available. To receive aid, a company needs to be operational for no less than five years; in case of SMEs for three years; and maintain the same structure of the ownership of the company's assets as the one to which investment spendings were related for the previous five years (in case of SME for three years).
The maximum income tax exemption is related to the value of state aid available to an individual investor for an investment project carried out in the zone. This value depends on the investment location, the size of the enterprise and the amount of investment expenditure. For large enterprises, it consists of 30-50% of eligible costs. For medium-sized enterprises, it ranges between 40-60% of eligible costs. The value for small enterprises is between 50-70% of eligible costs.
In 2019, the cumulative value of investments in all SSE exceeded PLN 132 billion (€30 billion) which means an increase by 10.74% compared to 2018 (Ministry of Development, 2020). According to the Report of the Supreme Audit Office (NIK) published in May 2020, public aid was not targeted at entrepreneurs operating in preferred sectors of the economy in a given region (NIK, 2020). No other information on the effectiveness and spending was found.
In 2022, there were 14 Special Economic Zones in Poland.
|Does not apply to workers||Applies to all businesses||Does not apply to citizens|
Local / regional government
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Form||Not applicable||Not applicable|
Social partners' role in the implementation, monitoring and assessment phase:
Eurofound (2022), Special economic zones (SEZ), measure PL-1995-41/2584 (measures in Poland), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/PL-1995-41_2584.html
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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.