Wtorek, 25 września 2018 Imieniny obchodzą: Aurelia, Władysław, Kleofas


                   Excemption from property tax


Who can benefit from the tax exemption?

  • the operator of a business that pursues an initial investment in Nowy Sącz

What can be the form of support?

  • support takes the form of exemption from property tax buildings and constructions (or their parts) created as part of the initial investment
  • the amount of the tax exemption depends on the size of the property and the value of the buildings and constructions created as part of the initial investment
  • entitled to tax exemption for a period of 3 to 5 years, but not later than 31 December 2026

What conditions must be met by beneficiaries?

  • apply to join the programme before the start of the investment, not later than 31 December 2020 (the start of the investment is to be understood as either the start of construction work or the first legally binding commitment to order movable assets, except for the costs associated with the preparation and development of project documentation)
  • cover at least 25% of eligible costs from its own resources
  • getting the right to tax exemption depends on incurred investment expenditures or the creation of a specific number of jobs following the initial investment - in the application an investor chooses the destination of aid
  • the resolution does not provide for tax exemptions, among others, for buildings used for operation of petrol stations, banks or commercial activity with a sales area exceeding 400 square meters

                   *calculated on the value of the incurred eligible costs


       Excemption from income tax I Special Economic Zone

Investors running their business in the Nowy Sącz Subzone of Kraków Special Economic Zone receive public aid in the form of tax relief (exemption from income tax CIT and PIT, depending on the form of business).

Who can invest in the Nowy Sącz Subzone?

  • special economic zones are designed for all businesses operating in traditional industries, with the exception of manufacturers of products that require state licences (these include alcohol, tobacco products, and steel)
  • similarly, certain companies from the services sector may be permitted to operate in the Zone, and the number of eligible services includes information and communication technologies (ICT), research and development in natural sciences and technology, accounting book-keeping, and controlling and auditing of books and ledgers, accounting services (with the exclusion of tax statements), technical research services, and call centre services


Tax incentives

There are two models for calculation of public aid:

  • from the title of investment outlay the entrepreneur made for the new development
  • from the title of new jobs opened

                                      *calculated on the value of the incurred eligible costs


  • income tax relief is available to companies that run new investment projects and meet two criteria: make a minimum investment outlay of €100,000 within the Zone, and run business that is eligible for public aid


The table illustrates calculation of public aid that the investor is entitled to:


                  Source: Kraków Technology Park


  • the choice of method for calculating the public aid depends on the investor
  • the entrepreneur can subtract the value of public aid calculated above from the income tax to be paid until the end of operation of the Zone, which is currently envisaged for 31 December 2026. Therefore, an entrepreneur may in fact pay no income tax until the amount of aid calculated on the grounds of the investment made or costs of opening new jobs has been exhausted


  • the actual title for the investor to use public aid in the Nowy Sącz Subzone is the permit to operate in the area, issued by the Kraków Technology Park (KTP), i.e. the company managing the Kraków Special Economic Zone, on behalf of the minister competent for economy
  • permits to conduct business activity within the zone are awarded through either a tendering procedure or negotiations announced as an invitation published in Polish national press
  • business projects planned to run in the Zone are assessed by the Tendering Committee (Polish: Komisja ds. Rokowań i Przetargów)

More information: www.kpt.krakow.pl


             Support on staff selection and recruitment process


Help in the search for job candidates

  • job placement
  • assistance in selecting a job candidate
  • help in the professional development of employees
  • vocational guidance

Improving skills and qualifications of employees and job candidates

  • The National Training Fund
  • internships and apprenticeship vouchers
  • vocational training of adults
  • training and training vouchers
  • trilateral training contracts
  • refund of young workers’ remuneration from the Labour Fund

Support for job creation

  • the assistance offered by the Client Advisor
  • intervention works
  • public works
  • reimbursement on equipment costs or retrofitting jobs
  • a one-time refund of social security contributions
  • activity compensation
  • employment voucher
  • funding salaries in relation to hiring unemployed person over 50
  • grant for telework
  • exemption from payment of contributions to the Labour Fund and contributions to the Guaranteed Employee Benefits Fund for unemployed workers under 30 years of age
  • exemption from payment of contributions to the Labour Fund for employed people over the age of 50
  • refund of social security contributions for the unemployed under 30 years of age
  • reimbursement of the costs incurred for salaries, awards and social security contributions targeted at the unemployed up to 30 years of age

Support for the employment of the disabled

  • reimbursement of the costs of adapting the workplace for a disabled person
  • reimbursement of the cost of providing equipment for a work-stand of a disabled person
  • reimbursement of the costs borne on employing an employee assisting a disabled person
  • reimbursement of the training costs of disabled employee

More information: www.supnowysacz.praca.gov.pl


                    Governmental grants


Governmental grants are provided on the basis of Programme for supporting investments of major importance to the Polish economy for years 2011-2023 (further as the Programme), adopted by the Council of Ministers on July 5, 2011.


Support can be applied for by companies planning investments in the following priority sectors:
1.    automotive sector,
2.    electronic and household appliances sector,
3.    aviation sector,
4.    biotechnology sector,
5.    food processing sector,
6.    modern services sector,
7.    research and development (R&D).

Support can also be applied for by companies planning manufacturing investments in other sectors if a project’s minimum eligible costs are 750 m PLN and minimum 200 new jobs or 500 m PLN and 500 new jobs (significant investments).

Form of support

Support is provided in the form of a grant on the basis of a agreement concluded between the minister competent for economy and the investor. The agreement lays down conditions for the payment of the grant, which is paid proportionately to the degree of fulfilling investor’s commitments.

The Programme provides support for investments under the two following categories:
1. Support for creation of new job places (employment grant)

  • maximum level of support  from PLN 3,200 to 15,600 PLN

2. Support for new investment (investment grant)

  • maximum level of support from 1.5% to 10% eligible costs


More information: www.paiz.gov.pl