Incentives
European Union structural funds and investment incentives
66 billion EUR to be invested in Poland until 2013
9 billion EUR for innovation and R&D
10 billion EUR for training and labor market development
2 billion EUR are to be located by regional authorities
Tax incentives in special economic zones – 50% - 70% of the investment
value
Cash grants for new jobs creation
Special economic zone incentives
The available amount of state aid can be calculated either on the basis of investment outlays or two-year employment costs of the newly employed personnel – multiplied by the maximum intensity of the aid
For new investment
• Tax exemption cannot exceed 50 - 70% of investment outlays:
• the cost of acquiring land
• outlays for buildings and constructions
• outlays on fittings and fixtures for the facilities
For creation of new jobs
• Tax exemption cannot exceed 50 - 70% of the value of two-year’s labor costs of newly employed staff (gross salaries and other mandatory charges related to employment)
