Launch of investment

You can apply for aid only before the start of the new investment.  

Quantitative criteria

The quantitative criteria concern the minimum eligible investment costs you will have to incur to be eligible for a tax relief. Their amount depends on the unemployment rate in the county (poviat) where the investment will be carried out and on the size of the company. The higher the unemployment rate, the lower the cost threshold.

Minimum capital expenditure for large companies – between PLN 10 million and PLN 100 million 
Minimum capital expenditure for medium-sized companies – between PLN 2 million and PLN 20 million 
Minimum capital expenditure for small companies – between PLN 500 thousand and PLN 5 million 
Minimum capital expenditure for micro-enterprises – between PLN 200 thousand and PLN 2 million 

Cities in terminal social and economic decline are: Bartoszyce, Braniewo, Działdowo, Giżycko, Iława, Kętrzyn, Lidzbark Warmiński, Elbląg, Mrągowo, Olecko, Ostróda, Pisz, Szczytno, Ciechanów, Ostrołęka and Pułtusk.

Preferential terms are also granted to R&D and innovative business service providers. Eligible cost thresholds are reduced by 95% for investments in these sectors by large and medium-sized companies.

Eligible investment costs

The following expenditures are eligible for new investment aid:

1. cost of buying land or perpetual usufruct of land
2. cost of purchase or self-production of tangible assets, provided that such costs are declared as the taxpayer's assets under separate regulations
3. cost of expansion or upgrade of existing tangible assets
4. cost of purchasing intangible assets entailed by the transfer of technology through the acquisition of patent rights/licences
5. cost of the lease of land and buildings – provided that the lease continues for at least five years after the anticipated date of the completion of the investment project (three years in the case of small and medium companies)
6. cost of acquiring assets other than land and buildings under lease, if the lease takes the form of financial leasing and contains an obligation to purchase the asset at the expiry of the term of the lease

 – provided that the cost was incurred within the validity period of the decision on aid and within the location specified therein

►  A listing of eligible costs is included  in § 8 (1)  of the Regulation of the Council of Ministers of 28 August 2018 on state aid granted to certain entrepreneurs for the implementation of new investments (Polish Journal of Laws of 2018, item 1713, as amended) 

Qualitative criteria

Qualitative criteria concern certain conditions that your investment must meet. These are divided into two categories:

economic sustainability criteria

social sustainability criteria

The criteria vary between industrial and service investments. A company pursuing a new investment in a particular sector should undertake to meet (at minimum):

• 4 criteria for investments in the Warmińsko-Mazurskie Voivodeship
• 5 criteria for investments in the Mazowieckie Voivodeship

The company must pick at least one criterion from each category, i.e. economic sustainability and social sustainability.