National funds

PUBLIC AID for INVESTMENT DEVELOPMENT

Public aid on the national level (Ministry of Economy)

Public grants support (2008 law)
Maximum cash grant value: up to 15% of the investment cost in the SEZ up to 30% of the investment cost out of the SEZ
Investment	Minimum conditions
Investment cost	160 mln PLN investment value 50 new job creation
New job creation cost	40 mln PLN investment value 250 new job creation
Big investment all sector	1 bln PLN investment value 500 new job creation
R&D center	2 mln PLN investment value 30 new job creation

www.trade.gov.pl

Krakow Technology Park - Special Economic Zone regulation
A Special Economic Zone (SEZ) is a designated area in which manufacturing or distribution activities can be conducted on preferential terms. The purpose of SEZs is to support regional development.
The income tax exemption in SEZ is a form of regional public aid designated to accelerate the economic growth of Polish regions and promote development and use of the most modern technological solutions in the Polish economy.
The maximum level of state aid in Malopolska is 50% CIT limit. The aid for medium-size enterprises may be enlarged up to 60 % and for small – up to 70 % CIT limit.
The minimum level of investment expenditures in SEZ is 100 000 euro.

SEZ / State Aid system - example

Investment expenditure (EUR)		New jobs created (EUR)
1. Site 2. Building 3. Other assets	1 M 10 M 3 M	1. Labor cost/month 2. No of employees 3. 24 months	1) 1000 2) 1000 3) 24
Total (1+2+3)	14 M	Total (1+2+3)	24 M
State aid (50%)	7 M	State aid (50%)	12 M