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Income tax exemption

Are you planning a new investment and want to grow your company in TSSE EURO-PARK WISŁOSAN? Thanks to a support decision, you can take advantage of an exemption from PIT or CIT. It's a tangible benefit for entrepreneurs investing in the development of facilities, new products, technologies, or jobs.

Under the Act of 10 May 2018, companies carrying out investments throughout Poland, including outside designated industrial parks, may benefit from such an exemption. To receive the exemption, the investment must meet certain qualitative and quantitative criteria. After these are verified, an official decision is issued confirming the granting of state aid.

What does an income tax exemption involve?

At TSSE EURO-PARK WISŁOSAN we help you grow your business by offering an exemption from personal (PIT) or corporate (CIT) income tax. You receive a decision on support that confirms your entitlement to the exemption. The amount depends on the value of the investment and the costs of hiring new employees.

You can count on support if you invest in:

  • the construction of a new plant,
  • expansion of the existing infrastructure,
  • introduction of new products,
  • modernization of production processes,
  • acquisition of the assets of a plant being closed

Among eligible costs are investment expenditures (e.g., construction of a hall, purchase of machinery) or two-year labor costs of newly hired employees.

Decision on Support is issued for a period of 12-15 years (15 years in the Lublin and Subcarpathian voivodeships, 12-15 years in the Masovian voivodeship and 12 years in the Lower Silesian voivodeship).

Maximum level of support in TSSE EURO-PARK WISŁOSAN

Size of the enterprise podkarpackie lubelskie mazowieckie
Large 50 % 50 % 35 % - 50 %
Medium 60 % 60 % 45 % - 60 %
Small and micro 70 % 70 % 55 % - 70 %
What are quantitative criteria?

To take advantage of the tax exemption in TSSE EURO-PARK WISŁOSAN, your investment must reach a certain level of eligible costs. The required threshold depends on two factors:

  • Unemployment rates in the county - the higher the unemployment, the lower the minimum investment costs you must incur.
  • Enterprise sizes - different thresholds apply to micro, small, medium and large companies.

The amount of required investment in TSSE EURO-PARK WISŁOSAN depends on the size of your company:

  • Large enterprises: from PLN 10 million to PLN 100 million
  • Medium-sized enterprises: from PLN 2 million to PLN 20 million
  • Small enterprises: from PLN 500,000 to PLN 5 million
  • Micro-enterprises: from PLN 200,000 to PLN 2 million

If you invest in medium-sized cities that are losing socio-economic functions, or in municipalities neighboring them, the required thresholds are lower and are:

  • Large enterprises: PLN 10 million
  • Medium-sized enterprises: PLN 2 million
  • Small enterprises: PLN 500,000
  • Microenterprises: PLN 200,000

List of cities losing socio-economic functions in the TSSE EURO-PARK WISŁOSAN area:

  1. Subcarpathian Voivodeship: Tarnobrzeg, Przemyśl, Stalowa Wola, Nisko.
  2. Lublin Voivodeship: Biała Podlaska, Chełm, Zamość, Biłgoraj, Hrubieszów, Krasnystaw, Kraśnik, Łuków, Radzyń Podlaski, Tomaszów Lubelski.
  3. Masovian Voivodeship: Radom, Kozienice.
What are qualitative criteria?

To benefit from the tax exemption in TSSE EURO-PARK WISŁOSAN, your investment must meet certain quality criteria. These criteria relate to two main areas: sustainable social and economic development.

The number of quality criteria you must meet depends on the investment region:

  • Podkarpackie and Lublin voivodeships – at least 4 criteria,
  • Masovian Voivodeship – from 4 to 6 criteria, depending on the location,
  • Lower Silesian Voivodeship – at least 6 criteria.

Investments supporting sustainable economic development should contribute to the long-term growth and economic stability of the region. The criteria include:

  • Investment in projects supporting industries in the following strategic sectors: high-quality food; transport equipment; professional electrical and electronic equipment; aerospace; hygiene products; pharmaceuticals and medical devices; machinery; material recovery of raw materials and modern plastics; green construction; specialized services; specialized ICT services.
  • Harnessing the potential of human resources,
  • Creating regional connections,
  • Robotization and automation of processes carried out as part of the new investment,
  • Investment in renewable energy sources with a connection capacity at least 15% higher than that specified in the agreement for connection to the electricity grid,
  • Membership in the National Key Cluster,
  • Conducting research and development activities,
  • Having SME status.

Investments supporting sustainable social development should improve residents' quality of life and support local communities. Criteria include:

  • Creation of specialized jobs to carry out the business activity covered by the new investment and to offer stable employment (service sector) / Creation of high-paying jobs and to offer stable employment (industrial sector),
  • Conducting business activities with a low negative impact on the environment,
  • Locating an investment in a medium-sized town that is losing its socio-economic functions, or in municipalities directly bordering those towns, or in counties where the unemployment rate is at least 160% of the average unemployment rate,
  • Supporting the acquisition of education and vocational qualifications and cooperation with vocational schools,
  • Undertaking activities related to employee care.