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Cornerstone-laying ceremony: six representatives in suits pose with a trowel in front of a wall with the Corning 175 Years logo

Tax exemption of up to 70% of your investment

Planning a new investment in the Łódź region? You may pay no income tax on its profits for up to 15 years. And it is not only about large factories — small and medium-sized companies claim the relief too.

Is the exemption right for your company? You will know in a few minutes.

  • What you do

    The relief goes above all to manufacturing and industry, and alongside them to modern business services: IT, shared service centres and research into product development. If you make something or develop technology, you most likely qualify. A few sectors stay out of reach, retail and hospitality among them.

    Employee at a production line in an investor's plant in the Zone
    • manufacturing
    • industry
    • IT

  • How much you invest

    The threshold depends on the size of your company and on the district. The smaller the company and the higher the local unemployment, the less you have to invest. It starts at PLN 200,000 for a new investment and at PLN 100,000 for a reinvestment. And exactly how much in your case? You will work it out below.

    Support decision handed to a textile company
    • new investment
    • reinvestment
    • lower threshold

  • What your investment brings

    Your investment scores points for things you are planning anyway: new jobs, new technologies, work with schools in the region or environmentally friendly solutions. Collect the required minimum and your account manager will suggest where to put the emphasis.

    Visit to an investor's plant, talk with an employee
    • jobs
    • technologies
    • environment

See exactly how much you stand to gain

Enter three details: county, company size and investment cost. In two minutes we will show you your maximum tax relief and the exemption period.

Five steps to your tax exemption

It sounds formal, but in practice we walk you through it — from the first conversation to the decision in your hands.

  1. Introductory meeting

    We start with a conversation. You tell us about your plan, we tell you whether you qualify and on what terms. Come to us before you start investing — that is a condition of using the relief.

  2. Consultations and paperwork

    We help you put the application together and pick the criteria you can meet most easily. You are never left alone with the forms.

  3. Filing the application

    You file the completed application with the Zone. You know exactly what you are filing and in what form.

  4. Verification and assessment

    We check the application against the conditions of the aid. If anything is missing, we tell you straight away.

  5. Support decision

    You receive the decision. It usually takes up to 30 days from filing the application.

Handshake on stage during the presentation of a support decision, with a screen of company logos in the background

The Polish Investment Zone in a nutshell

The Polish Investment Zone (PIZ) is a government support programme for companies planning a new investment. In 2018 it replaced the former special economic zones: the exemption now applies across the whole country, not only on designated plots.

What you get
An exemption from income tax (CIT or PIT) on the income from the new investment. The amount of aid is a percentage of eligible costs.
Where
Across the whole country, divided into 14 areas. The Łódź Voivodeship and parts of the Masovian and Greater Poland voivodeships are served by the Łódź SEZ.
Who decides
The support decision is issued by the Łódź SEZ on behalf of the minister responsible for the economy, today the Minister of Finance and Economy.
For how long
12, 14 or 15 years, depending on the aid intensity in the region. An investment located at least 51 per cent within the boundaries of a special economic zone also gets 15 years.
When to apply
Before the investment starts. Buying land, obtaining permits and signing letters of intent do not count as a start; beginning construction work or placing a binding order for equipment does.

From September 2018 to the end of 2024, 3,054 support decisions were issued in Poland, covering PLN 132.5 billion of investment.

What determines the size and length of the exemption

  • Investment region

    Aid intensity for 2025–2027: 40 per cent of eligible costs in the Łódź Voivodeship and in the Masovian regional area, 25 per cent in Greater Poland outside Poznań and its subregion.

  • Company size

    A medium-sized company gets 10 percentage points more, a small or micro company 20 points more. In the Łódź Voivodeship that means 50 and 60 per cent, and in the just transition area another 10 points are added, up to 70 per cent.

  • Eligible costs

    Your choice: capital expenditure (land, buildings, machinery, intangible assets, rent and lease, finance lease) or two years' labour costs of newly hired employees. The aid equals these costs multiplied by the intensity.

  • Decision period

    12 years at an intensity of 25 and 35 per cent, 14 years at 40 per cent, 15 years at 50 per cent and on land within the boundaries of a special economic zone. You use the exemption throughout that time, until the aid limit is used up.

Four conditions for a support decision

We check all four with you before you file the application.

  • 01

    New investment

    A new plant, greater production capacity of an existing plant, products it has not made before, a fundamental change in the production process, or the purchase of assets of a closed plant. Buying shares alone does not count.

  • 02

    Supported activity

    All of traditional industry, warehousing services and modern business services: IT, research and development, accounting and audit, call centres, architectural and engineering services. Outside the programme are, among others, trade, catering and hotels, construction, steel, coal mining and transport.

  • 03

    Quantitative criteria

    The minimum outlay on a new investment depends on the size of the company and the location. The required thresholds range from PLN 200,000 for micro-enterprises to PLN 100 million for large companies. For reinvestment they are reduced by 50 per cent, and for specified modern business services of large and medium-sized companies by 95 per cent. Lower thresholds also apply in medium-sized towns losing their socio-economic functions.

  • 04

    Qualitative criteria

    A choice of 13 criteria in industry and 12 in services, in two groups: economic development (e.g. research and development, robotisation, renewable energy, SME status) and social development (e.g. stable employment, cooperation with vocational schools, employee care). Depending on the location you need 4, 5 or 6 points, with at least one from each group.

Download the guide to the Polish Investment Zone

All documents to download
Cover of the handbook on investor support in the Polish Investment Zone, with the logos of special economic zones

Let's talk about your investment

Leave your details and an account manager who knows the exemption will get back to you. They will help you work out the support and prepare the application.

Your enquiry goes straight to our team

Prefer to call right away? Investor hotline:

+48 42 208 06 00