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CIT relief

Katowice Special Economic Zone is the competent institution for those companies, which are willing to use the public aid in the form of the tax relief, calculated on the basis of investment costs or new jobs creation.

The tax reliefs granted within the Katowice SEZ are compliant with the regulations being in force in the similar institutions operating in the European Union countries.

The income tax relief for companies investing within the Katowice SEZ can be based on:

investment costs:

  • The total amount of tax relief for big size enterprises is up to 30% (40% in the Opole Voivodeship) of investment costs
  • Medium and Small size enterprises are granted additional 10% and 20%, respectively.

or creation of new jobs:

  • The total amount of tax relief for big size enterprises is up to 30% (40% in the Opole Voivodeship) of two-year labour costs for new jobs created.
  • Medium and Small size enterprises are granted additional 10% and 20%, respectively.

Period of validity of the tax reliefs:

The decision is issued by the KSEZ for a period of 15 years if the investment is carried out within the borders of the KSEZ or for a period of 12 years outside the borders of the KSEZ.

What may be included in qualified investment costs?

The costs qualifying for the aid shall mean costs of an investment decreased by tax on goods and services and excise tax charged, if the possibility of their deduction results from separate regulations, incurred within a special economic zone during the duration of the decision, constituting:
1) purchase price of the ownership title or perpetual usufruct right to the site;
2) purchase price or costs of manufacturing, within one’s capacity, of fixed assets, provided that they are classified, under separate regulations, as elements of taxpayer’s property;
3) costs of extension or modernisation of the existing fixed assets;
4) purchase price of intangible and legl assets connected with the transfer of technology through the acquisition of patent rights, licences, know-how or unpatented technical knowledge;
5) costs connected with lease of sites, buildings and structures, provided that the lease period shall be at least 5 years, and in the case of small and medium-sized enterprises – at least 3 years counting from the expected date of completing the new investment;
6) purchase price of the assets other than sites, buildings and structures covered by the lease, if the lease has the form of financial leasing and covers the obligation to purchase assets upon the expiry of lease period.

Rules of operating within the zone:

Entrepreneur operates within KSEZ on the basis of the granted decison on support. The decision includes two main conditions which investor has to fulfil:

  1. Creation of specific number of work places within KSEZ within the specified period.
  2. Bearing the specified amount of investment costs within the zone within the specified period.

The deadline for fulfilling the above conditions is provided by investor (after consulting with KSEZ).

Newly employed employees shall mean the number of employees employed after obtaining the decision on support in connection with the realization of the new investment.

The entrepreneur is obliged not to transfer, in any form, the assets related to the investment expenditure:

  • for a period of 5 years from the completion of the investment in case of big enterprises
  • for a period of 3 years in case of micro, small and medium-sized enterprises

The investor is obliged to conduct a business activity:

  • for a period of not less than 5 years from the completion of the investment
  • for a period of at least 3 years in case of micro, small and medium-sized enterprises

Investor is obliged to maintain declared employment level:

  • for a period of at least 5 years after the completion of investment in case of big enterprises
  • for a period of at least 3 years in case of medium, small and micro enterprises

In addition, the investor is obliged to submit to the company managing the zone, KSSE S.A., monthly reports containing information on the current state of employment and the amount of investment expenditure.

KSEZ performs periodic, annual inspections of investors in order to verify the actually incurred investment costs and employment.



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