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Within the framework of the support granted for new investments, the investor receives state aid in the form of INCOME TAX EXEMPTION. The support is granted for:


Establishment of a new company

Increasing production capacity

Diversification of a company’s production

A fundamental change to the production process

For large enterprise investments in the Mazowieckie voivodeship, a new investment can only concern new economic activities.

The decision on support is an administrative decision and it is granted in accordance with the Code of Administrative Procedure. Similar to the permits issued so far for business activities in the special economic zone, new decisions do not cover a range of activities related to, for example, licensed production, trade, energy, metallurgy, transport, or financial and insurance services. The detailed scope of activities not eligible for support is defined in the Regulation of the Council of Ministers on state aid granted to certain entrepreneurs for the implementation of new investments.

The decision on granting support is issued for a specified period of time. In the area of the TSEZ, it is 12 years for new investments located in the Mazowieckie voivodeship(10 years in the Grójecki district) and 15 years for projects in the Podkarpackie and Lubelskie voivodeships. Whereas, within the area of SEZs established on the basis of the Act of 1994 a 15-year period applies.

The intensity of support will depend on the level of unemployment in the district and the size of the company. The maximum regional aid intensity is:

  • in the Podkarpackie and Lubelskie voivodeships – 50% for large entrepreneurs, 70% and 60% for companies from the SME sector;

in the Mazowieckie voivodeship – 35, 55 and 45% respectively (20, 40 and 30% for the Grójecki district)

from July 1st 2014 – 2020 r.