Special Economic Zone (SEZ) is an area intended for business activity conducted on preferential terms. SEZ is a place subject to specific, less strict tax treatment, where an entrepreneur can start their business in an area prepared especially for that purpose and pursue business activities without paying income tax.

If an entrepreneur takes a decision to invest in SEZ, income from business conducted in its area will be exempt from income tax (CIT – Corporate Income Tax, or PIT – Personal Income Tax, depending on the legal form of the enterprise).

In the Lodz Special Economic Zone, an entrepreneur can be granted the following privileges:

  • tax exemption (CIT or PIT),
  • land plot fully equipped for investments at a competitive price,
  • free of charge assistance in formalities related to the investment,
  • property tax exemption (in some communes).

Income tax exemptions granted in SEZ form so-called regional public aid.

The administrative law basis for using public aid in the Zone is SEZ business permit issued by the Management Board of SEZ.

Costs eligible for regional aid in SEZ, namely costs forming the basis for the calculation of the maximum tax exemption amount, may include:

  • eligible costs of the new investment decreased by VAT and excise duty;


  • two-year labour costs which can be taken into account when determining the maximum amount of public aid.

The maximum public aid in the Lodz Region, including in the Lodz SEZ, amounts to 35% of eligible costs for large enterprises, 45% of eligible costs for medium-sized enterprises, and 55% of eligible costs for small enterprises.


Detailed rules for granting the aid to entrepreneurs are defined in the Act on Support of New Investments (Polish Journal of Laws of 15 June 2018, item 1162).


Property tax exemptions

The commune/city council, by way of a resolution, may set up a property tax exemption for entrepreneurs as one of the forms of public aid, so-called de minimis aid.

Most often, commune/city councils introduce exemptions on the basis of the Regulation of the Council of Ministers establishing the national aid programme, as well as within de minimis aid.

The Regulation sets up a de minimis aid limit of EUR 200,000 and EUR 100,000 in the road transport sector per one business entity over three subsequent budget years. The aid is calculated in such a way so that aid received in the current year and in the two prior years is summed up, and the total aid may not exceed EUR 200,000 (EUR 100,000 in the road transport sector).


Regional Operational Programme for the Lodz Region for 2014–2020

Measure II.2. Internalisation of enterprises (SME)

  • The support as part of the sub-measure is aimed at increasing the international expansion of enterprises in order to contribute to the growth of turnover in foreign trade.


Sub-measure II.3.1 SME Innovation

  • Support of the application of innovations in enterprises.
  • Support of the implementation of technologies for the purchase of machines and equipment deploying innovations.


Sub-measure II.3.2 Financial instruments for SME

  • Support in the form of loans for the implementation of R&D results.

Support for the implementation of innovative products, manufacturing processes, including innovations for environment protection.