Polish Investment Zone

Aid for new investments

Polish Investment Zone(PIZ) is a government programme for providing aid to companies pursuing new investments. Under the PIZ, companies can receive income tax (CIT/PIT) relief, regardless of company size and investment location. The aid is granted to companies pursuant to a decision on aid (Polish: decyzja o wsparciu), which entitles an entrepreneur to an income tax relief of up to 70% of the eligible costs incurred for the new investment. The tax relief is granted for 10, 12 or 15 years from the date of the decision, depending on the location of the investment.

The extent of the relief depends on:

  • the eligible cost of investment
  • investment location
  • company size


Eligible investment costs encompass: capital expenditures for fixed assets, intangible assets,

and two years’ labour costs for employees hired in connection with the new investment. 


The implementation of the PIZ has been entrusted to companies that manage the special economic zones. Individual special economic zones issue decisions on granting aid in a specific area, on behalf of the Minister of Economy. 

Areas under the management of Warmińsko-Mazurska Specjalna Strefa Ekonomiczna S.A. (WMSSE S.A.) encompass:

  • The Warmińsko-Mazurskie Voivodeship (almost the entire area of the voivodeship – 19 out of its 21 poviats (counties)and towns with poviat rights)
  • The northern part of the Mazowieckie Voivodeship (11 out of the region’s 42 poviats and cities with poviat rights – the entire Ciechanów subregion, 5 of the 6 poviats in the Ostrołęka subregion, and 1 of the 6 poviats in the Eastern Warsaw subregion)


Map of the area managed by WMSSE S.A.


    If you are planning to invest in this area and wish to claim tax relief, please contact us for support.

    For more information, please contact us


    Krzysztof Gąsior

    tel. 603 406 076



    Bronisław Anfolecki

    tel. 607 406 042



    Marcin Kemski

    tel. 603 196 707