Tax reliefs and exemptions

Research and development tax credit


Polish Investment Zone

Tax reliefs and exemptions

For effective tax management, BTLA supports entrepreneurs in safe use of reliefs and exemptions available to them. This applies to growing companies as well as those who are just planning to start or expand their business. As part of our services, we offer customized solutions:

  • Research and Development (R&D) Tax Credit,
  • IP BOX,
  • Income from qualified intellectual property rights,
  • Special Economic Zones,
  • Polish Investment Zone.

    Special Economic Zones

    Special Economic Zones refer to specific, uninhabited areas of the country. Conducting business activity takes place in special conditions in administratively separated areas. For what purpose can they be established? First of all, they accelerate the economic development of the part of the country where they are located. Therefore, e.g. create new jobs, affect the development of new technical and technological solutions and their use in the national economy, develop specific areas of economic activity and exports, increase the competitiveness of manufactured products and services, affect the development of existing industrial assets and economic infrastructure, as well as unused resources natural resources while maintaining ecological balance, are also attractive to foreign investors.

    Special Economic Zones – tax exemptions

    Permission to conduct business in Special Economic Zones is the basis for benefiting from public assistance, provided in accordance with the law. The tax exemption is an expression of this aid, and it may not exceed its maximum amount as determined by the Council of Ministers by decree.

    In the permit we will find the subject of economic activity and the conditions that relate to: employment by the entrepreneur for a certain period of time of a certain number of employees; making investments by the entrepreneur in the zone with a value exceeding a certain amount; investment completion date; the maximum amount of eligible investment costs and two-year eligible labor costs.

    As well as requirements in the event that the full implementation of a commenced investment will require the area of the zone to be increased by no more than 2 ha, then part of the zone may include land owned or perpetual usufruct by entities other than the State Treasury, a sole proprietorship of the State Treasury, local government units or unions municipal, with their consent.

    Income from business activity conducted in the SEZ under the above-mentioned permit, obtained by legal persons or natural persons conducting business activity, is exempt from income tax, respectively on the principles set out in the provisions on corporate income tax or in the provisions on personal income tax physical.