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Corporate tax exemptions
Corporate tax exemptions
A Special Economic Zone (SEZ) is a designated area in which manufacturing or distribution activities can be conducted on preferential terms. SEZ is a place where a company can start its activity on fully developed site and obtains exemptions from property tax.
If an entrepreneur decides to invest on the area of one of Special Economic Zones located in Podkarpackie Region: SSE Euro-Park Mielec or TSSE Euro-Park Wisłosan, tax releases will be grant to him in a form of exemption from corporate income tax (CIT) or personal income tax (PIT).
In SEZ a company can receive the following incentives:
• exemption from corporate income tax (CIT) or personal income tax (PIT),
• fully developed land and competitive price of land,
• free assistance with all formalities
The public aid in SEZ for entrepreneurs in form of corporate income tax exemptions so-called "regional aid" is awarded on behalf of expenditure on new investment or number of created work places. All exemptions together with other types of grants cannot exceed maximum amount of regional aid.
In Podkarpackie Region the maximum amount of corporate tax exemption based on investment that large enterprises can obtain is 50% of the investment value, or of the total value of two-year labor costs resulting from hiring of new employees, medium enterprises can obtain an exemption of 60% of the investment value and small and micro-size an exemption of 70%.
The exemptions form corporate tax granted by Special Economic Zones is calculated on the basis of maximal aid calculated on the basis of the above calculations.
The condition for consumption of the aid is conducting business activity and sustaining fixed assets for at least 5 years from completing the investment and in case of receiving aid for creation of new work places the large entrepreneurs must keep the work places for a period of time not shorter than 5 years.
In order to take advantage of these favourable terms, the the investment should be of at least EUR 100,000.
Source: Euro-Park Mielec
