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.

The planned investment must meet certain quantitative and qualitative criteria in order to receive public aid from the Lodz Special Economic Zone (LSEZ) in the form of income tax exemption (CIT or PIT) for a period of 10 to 15 years.

Activities supported by the LSEZ include:

  • Production;
  • BPO / SSC / IT;
  • and Research and Development (R&D).

Quantitative criteria

The minimum required amount of investment expenditure, that an entrepreneur is obliged to invest, depends on the location of the investment, and more precisely on the unemployment rate in the district selected by him, on the size of the enterprise and the fulfillment of quantitative (expenditure) and qualitative criteria.

The amount of required investment outlays may range from PLN 10 million to 100 million. The higher the unemployment rate in a district, the lower is the required minimum amount of investment. The smaller is the enterprise, the lower are the minimum investment outlays.

Incurring the minimum investment expenditures is one of the conditions for taking advantage of the CIT or PIT tax exemption (see the table below).

The minimum amount of investment expenditure depending on the unemployment rate in a given district (Y) compared to the average national unemployment rate on September 28th. 2020 (according to the announcement of the President of the Central Statistical Office announced once a year in September).

Size of the company

Y = unemployment rate in the district as a % average in Poland 2020 eccording to GUS)

60 <Y≤100%
100 <Y≤130%
130 <Y≤160%
160 <Y≤200%
200 <Y≤250%

Large       L

100 mln

80 mln zł

60 mln zł

40 mln zł

20 mln zł

15 mln zł

10 mln zł

Medium  M

20 mln

16 mln zł

12 mln zł

8 mln zł

4 mln zł

3 mln zł

2 mln zł

Small       S

5 mln zł

4 mln zł

3 mln zł

2 mln zł

1 mln zł

0,75 mln zł

0,5 mln zł

Micro     ES

2 mln zł

1,6 mln zł

1,2 mln zł

0,8 mln zł

0,4 mln zł

0,3 mln zł

0,2 mln zł


5 mln zł

4 mln zł  

3 mln zł

2 mln zł

1 mln zł

0,75 mln zł

0,5 mln zł

Qualitative criteria for industry:

  • Investment in projects supporting industries in line with the current development policy of Poland;
  • Supporting exports;
  • Belonging to the National Key Cluster …

Qualitative criteria for service sector:

  • Investment in projects supporting industries in line with the current development policy of Poland;
  • Supporting exports;
  • Modern business service centres …

For more, see: Lodz Special Economic Zone

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.

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: August 2023 r.