Entrepreneurs locating their investments within the territory of the SSEZ can benefit from state aidin the form of income tax exemption as regional support on:
• costs of a new
• costs of new workplaces.
The state aid in case of investments carried out within the territory of the SSEZ amounts to:
• 50% for large entrepreneurs,
• 60% for medium-size entrepreneurs,
• 70% for small entrepreneurs,
Example: Thus, if the costs of setting up a company amount to, for example, 10 million. PLN, the investor can be granted an income tax exemption of up to 7 millionPLN. Corporate and personal income tax exemption is valid in consecutive years until the value of state aid i.e. the maximal value of benefits in the regional form that can be obtained by a given entrepreneur with respect to a given investment project is exhausted.
Expenditures qualifying to obtain state aid include:
• price of purchase of grounds or of the right of perpetual usufruct, lease, tenancy,
• purchase price or cost of independent production of fixed assets,
• costs of extension or modernisation of the already existing fixed assets,
• costs of purchase of intangible assets relating to transfer of technology by purchase of patent rights, licenses, know-how or unpatented technical knowledge.