Each community can grant Polish or foreign entrepreneur an exemption from real estate tax in the framework of state aid and the exemptions do not have to be reported to EU Commission.

The exemption is granted on the basis of a resolution of the community councils which specifies criterion that entitle entrepreneurs to receive the tax exemption. Tax exemption depends on investment outlays and number of new job places.

Tax exemptions scheme is regulated in the Ordinance of the Council of Ministers of 23 July, 2007 on granting exemption from real estate tax which is considered as regional investment aid.

A list of communities in Podkarpackie Region that passed resolution concerning exemption from real estate tax.