Poland simplifies tax incentives for new investments

The Polish government has approved a draft amendment to the system of support for new investments, which is intended to make it easier for companies to obtain income tax exemption. For some investors, the period for using the incentive is planned to be extended to 20 years, and robotics and automation will be allowed to be supported without the obligatory creation of new jobs.

This concerns changes to the Polish Investment Zone (Polska Strefa Inwestycji, PSI), reports Business Insider Polska. Draft UD391 was considered by the government on September 29.

The PSI system allows companies implementing new investments in Poland to obtain exemption from PIT or CIT within the established amount of state aid. Currently, the duration of such support depends on the region and is 10, 12 or 15 years. The draft provides for the possibility of issuing support decisions for a period of up to 20 years.

One of the key changes will be simplification of the calculation of income that can be exempted from taxation. Currently, companies often have to separately determine the profit from a new investment and from existing assets, even if they are used within the same enterprise.

Under the new rules, the exemption may extend to the entire income of the respective enterprise or production site, if the new and existing activities have the same PKWiU classification and are carried out in the territory specified in the support decision. This should especially simplify the use of incentives during modernization of already operating enterprises.

A separate change concerns automation. Companies investing in industrial robots that meet the criteria set by law will be able to apply for support without the obligation to create additional jobs. Currently, creation of new jobs is one of the conditions for obtaining a support decision.

For large projects, however, an additional verification will appear. If the amount of state aid is at least 40 million zlotys, it will be necessary to obtain an opinion of the head of the Polish tax administration KAS. For smaller projects, such a procedure will be voluntary.

The procedure for submitting documents is also planned to be digitalized. From 2029, applications for a support decision are to be submitted through the electronic ePSI platform, through which companies will also receive respective decisions.

The Polish Investment Zone is already used by thousands of enterprises. As of the end of 2025, approximately 3,700 support decisions had been issued. Companies within these projects declared investments of 154.4 billion zlotys and creation of over 55.5 thousand jobs.

The changes are also related to the closure of the old system of special economic zones at the end of 2026. In the future, the main mechanism of tax support for new projects is to remain the Polish Investment Zone. The draft still has to pass further legislative procedure, so the proposed rules are not yet valid law.

Based on materials from: Business Insider Polska, Government of Poland