How to Obtain a SEZ Permit in Poland

The Special Economic Zones (SEZ) in Poland are separate, uninhabited parts of the county’s territory where businesses can be conducted under preferential conditions. These special areas have evolved over the years and they represent an important feature that attracts foreign investors to Poland.

Since 2018 no new SEZ permits are issued; new investments anywhere in Poland can instead obtain a decision on support under the Act of 10 May 2018 on supporting new investments (Polish Investment Zone). The Act on Special Economic Zones of 20 October 1994 (existing permits valid until the end of 2026) still regulates the conditions in which businesses may benefit from the special facilities of each of the 14 Zones

Our company formation specialists in Poland can offer detailed and specialized information about the Polish Special Economic Zones.

Entering a Polish Special Economic Zone

Under the Polish Investment Zone, the income tax exemption is available for new investments throughout Poland, not only inside SEZ areas. The basic steps for initiating a business in a Special Economic Zone are:

– selecting a location;

– obtaining a decision on support (formerly a SEZ permit);

– launching and implementing the investment; and

– generating income and using the tax exemption.

If you want to open a Polish company and benefit from the preferential incentives, we can help you with the application process. 

Obtaining a SEZ permit

Investors that want to obtain a permit in order to operate in a Special Economic Zone in Poland must follow certain steps.

The business activity must qualify for a permit to operate in a SEZ. Investors can check the Council of Ministers regulation on state aid granted to investors. Types of activities that do not qualify for operating in a Polish SEZ are:

• – manufacturing of explosives;
• – manufacturing of tobacco and alcoholic products;
• – gambling centers;
• – machinery and equipment repairing and refurbishing.

If the business activity qualifies for a special economic zone, then the investor must choose a location for the business investment. There are a wide range of options for investment areas, as there are 14 Special Economic Zones to choose from in Poland.

A proposal must be filed in a predetermined SEZ format. The investor must meet quantitative criteria (minimum eligible investment costs depending on company size and the county's unemployment rate) and qualitative criteria. The application is filed with the zone managing company. If the criteria are met, a decision on support is issued for 10 to 15 years.

Before 2018, if a certain investment proposal had special qualities, such as innovation and size, the investor may request that a Special Economic Zone is created in an area chosen by him. It then became possible for the investor to apply for a SEZ permitin that area and use the income tax exemptions.  

We can provide more information about opening a Polish company and special benefits for investors in Poland. Please contact us for more details.