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POLAND YOUR PLACE TO INVEST
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INVESTMENT INCENTIVES FOR PROJECTS CONNECTED WITH NEW INVESTMENTS AND
JOBS CREATED HAVE TO BE GRANTED ACCORDING TO REGULATIONS CONCERNING THE
STATE AID TO COMPANIES .
1
Regional aid is only available for the initial investment . In principle, the investors may join different forms of regional aid
2
but the sum of support may not exceed given limits – the maximum intensity of regional aid. The maximum sum of aid
is therefore calculated as the product of an intensity of aid in a  given region and the eligible costs of the investment.
The eligible costs of the investment include: investment expenditure or a  biennial costs of recently employed workers
– depending on which category is higher. The investor who is granted the support within regional aid is also obliged to keep
the investment for 5 years from the date of its completion (3 years for SMEs ) and keep the jobs created for 5 years from
3
the date of creation of a given job (3 years for SMEs).

A MAP OF REGIONAL AID


Maximum intensity
Region of aid for large enterprises


Warsaw 15% till 2017
10% from 2018
A part of Mazowieckie Province 20%

Provinces: Dolnośląskie, Śląskie, Wielkopolskie 25%

Provinces: Kujawsko-Pomorskie, Pomorskie, Zachodniopomorskie, Lubuskie,
Łódzkie, Małopolskie, Opolskie, Świętokrzyskie, a part of Mazowieckie 35%
Provinces: Lubelskie, Podkarpackie, Warmińsko – Mazurskie, Podlaskie 50%






pomorskie
35% warmińsko-
zachodniopomorskie mazurskie
35% 50%
kujawsko- podlaskie 35%
pomorskie 50% 35%
35%
mazowieckie
lubuskie wielkopolskie Warsaw
35% 25%
łódzkie 20%
35%
dolnośląskie lubuskie 35%
25% świętokrzyskie 50%
opolskie
35% śląskie 35%
25%
podkarpackie
małopolskie 50% 35%
35%

The maximum intensity of aid for small and medium-sized enterprises is 20 and 10 percentage points higher respectively.


1 The Commission Regulation (EC) no. 651/2014 of 17th June 2014 declaring certain categories of aid compatible with the common market
in application of Articles 107 and 108 of the Treaty and the Guidelines on regional State aid for 2014-2020.
2 Initial investment means: (a) an investment in tangible and intangible assets related to the setting-up of a new establishment,
extension of the capacity of an existing establishment, diversification of the output of an establishment into products not previously
produced in the establishment or a fundamental change in the overall production process of an existing establishment; or (b) an
acquisition of assets belonging to an establishment that has closed or would have closed had it not been purchased, and is bought
by an investor unrelated to the seller and excludes sole acquisition of the shares of an undertaking.
3 Small and Medium- Sized Enterprise according to the definition in the Appendix no 1 to the Commission Regulation no 651/2014.
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