Polish Investment Zone

The entire territory of Poland is a Special Economic Zone. For each selected area or property, entrepreneurs can apply for public aid related to a new investment.

Lodz Special Economic Zone (LSSE) provides support in the form of exemptions from CIT or PIT for individuals running business activities. By investing in Lodz Special Economic Zone, an entrepreneur can benefit from income tax exemptions of up to 70% of the eligible investment costs.

Eligible companies for support in ŁSSE:

  • Manufacturing companies
  • Storage service providers
  • Providers of modern business services

Exemptions from taxes can be granted for:

  • Establishing a new production facility or
  • Reinvestment, which includes increasing production capacity, diversifying production, or changing the production process.

Public aid in the Lodzkie Region:

  • 40% of eligible costs for large enterprises
  • 50% of eligible costs for medium-sized enterprises
  • 60% of eligible costs for small and micro enterprises

An additional 10% is granted to companies investing in the Bełchatów region, part of the fair transformation area, which includes 35 municipalities: Bełchatów, Drużbice, Kleszczów, Kluski, Rusiec, Szczerców, Zelów, Gorzkowice, Rozprza, Wola Krzysztoporska, Dobroszyce, Gomunice, Kamieńsk, Lgota Wielka, Ładzice, Radomska, Działoszyn, Pajęczno, Nowa Brzeźnica, Kiełczygłów, Rząśnia, Siemkowice, Strzelce Wielkie, Sulmierzyce, Widawa, Złoczew, Konopnica, Osjaków, Ostrówek, Czarnożyły, Wieluń, Wierzchlas, and the cities of Bełchatów, Radomsko, and Piotrków Trybunalski.

Planned investments must meet quantitative and qualitative criteria.

Quantitative Criteria

The minimum required investment amount depends on the location of the investment, the unemployment rate in the selected district, the size of the enterprise, and the fulfillment of quantitative (investment amount) and qualitative criteria.

Higher unemployment rates in the district result in lower required investment amounts.

Smaller enterprises have lower minimum investment requirements.

The minimum investment amount for a new investment is PLN 200,000, and for reinvestment is PLN 100,000. In the case of reinvestment, the minimum investment amount is reduced by 50%.

Qualitative Criteria

Key qualitative criteria include:

  • Innovation,
  • Conducting research and development (R&D) activities,
  • Creation of permanent jobs,
  • Sustainable development activities,
  • Educational initiatives and collaboration with universities.

For more information on the ŁSSE offer, visit the website: Zwolnienie z podatku

Property Tax Exemption

The municipal council can introduce a property tax exemption for entrepreneurs as one form of public aid, based on a resolution.

The granted aid may be calculated in relation to:

  • Investment costs in fixed assets and intangible assets related to a new investment, or
  • Costs associated with creating jobs related to the new investment.

Municipal councils usually introduce these exemptions based on a government regulation, which constitutes a nationwide aid program, or within the framework of de minimis aid.

The European Commission regulation sets the de minimis aid ceiling at €300,000 over three consecutive years. The aid is calculated by adding aid received in the past three years, with the total not exceeding €300,000.

For more information, visit the website: Zwolnienie z podatku od nieruchomości

For more, see: Lodz Special Economic Zone

Regional Operational Programme for the Lodzkie Region for 2021–2027

Action FELD.01.02 Investments by enterprises in research and innovation, including the development and strengthening of research and innovation capacities and the use of advanced technologies.

Support includes:

  • Research and development projects for enterprises,
  • Research services with implementation for enterprises,
  • Technology transfer and development of cooperation between enterprises and the R&D sector.

Action FELD.01.05 Competitiveness of SMEs, including strengthening sustainable growth and competitiveness of SMEs and creating jobs in SMEs, including through production investments.

Support includes:

  • Internationalization of enterprises,
  • Implementation of solutions related to Industry 4.0,
  • Development of services for companies (including innovative services),
  • Implementation of R&D results,
  • Implementation of innovations.

Action FELD.01.06 Investments in SMEs – IF, including strengthening sustainable growth and competitiveness of SMEs and creating jobs in SMEs, including through production investments.

Support includes:

  • Investments in SMEs that increase production capacity,
  • Implementation of solutions related to the circular economy.

Action FELD.09.01 Economy in transformation (enabling regions and populations to mitigate the impacts on society, employment, economy, and the environment of the transition towards achieving the Union’s 2030 energy and climate goals, and towards a climate-neutral economy in the Union by 2050, based on the Paris Agreement).

Support includes:

  • Implementation of innovations, R&D results (with the possibility of support as part of a project to create new business models),
  • Development of services for companies (including innovative services), support for the creation of new enterprises with the involvement of IOB, including business incubators,
  • Implementation of energy efficiency solutions in enterprises,
  • Implementation of Industry 4.0 solutions in enterprises,
  • Support for investments in SMEs to increase their production capacity,
  • Implementation of circular economy solutions in enterprises.

Action FELD.09.05 Degraded areas in transformation (enabling regions and populations to mitigate the impacts on society, employment, economy, and the environment of the transition towards achieving the Union’s 2030 energy and climate goals, and towards a climate-neutral economy in the Union by 2050, based on the Paris Agreement).

Support includes:

  • Investments aimed at developing degraded or post-mining areas for new economic functions (e.g., investments in renewable energy sources and industrial-service investments),
  • Development of digital databases, including data on post-industrial areas.

For more information, visit the website: Fundusze Europejskich dla Łódzkiego 2021-2027

Co-financing from the District Labor Office

They include free professional training for specialists needed by the investor for his plant, equipment, and intervention works.

More on the website: District Labor Office in Łódź

Modification date: December 2025 r.