Poland Investment Zone (PSI) – a guide

1. Introduction – what is the Poland Investment Zone?

The Poland Investment Zone (PSI) is an innovative investment-support instrument which since 2018 has replaced the traditional Special Economic Zones (SSE). With this program, the whole territory of Poland effectively became one economic zone, allowing entrepreneurs to obtain corporate income tax (CIT) or personal income tax (PIT) relief regardless of the location of their planned investment.

Under PSI, support is granted by means of a “decision on support” (DoW), which entitles the beneficiary to tax relief for a period of 12 to 15 years. The amount of tax relief depends on the investment location, the size of the company, and the amount of eligible costs incurred.

According to the 2025 update, from July 2025 companies operating in the defence and security sector may also use PSI instruments – including tax relief and access to prepared investment sites.

1.1. PSI in numbers – latest data 2025

In the first half of 2025, according to the Ministry of Development and Technology, 213 decisions on support were issued for total investments exceeding PLN 5.7 billion, which will result in about 1,600 new jobs. That represents a 5% increase in the number of decisions compared to the same period the previous year.

For the whole 2024: 551 decisions, PLN 15.5 billion of investments, about 4,000 new jobs. Since inception (2018–2024): 3,054 decisions, PLN 132.5 billion investments, and nearly 51,924 jobs.

PSI is particularly beneficial for micro, small, and medium enterprises (SMEs). In 2024, 72% of decisions went to Polish SMEs (up by 5 percentage points compared to 2023). In H1 2025, that share is 73%. Since the beginning of the programme SMEs have received 1,913 decisions (63% of all), corresponding to PLN 20.4 billion in investments.

1.3. Key changes in 2025

• Extension of the program to include the defence sector — companies operating for security and defence may now benefit from PSI.
• New regional aid map — from 1 January 2025 new intensities of support; for example, for Wrocław and Poznań (and the Poznań sub-region) the support rate drops from 20% to 15%.
• Extended periods for decisions — 12 years for regions with 25–40% aid intensity, 15 years for regions with 50% aid intensity.
• Additional support for strategic technology projects (STEP) — increased aid intensity by 5–10% for projects in digital technologies, ecology, and biotechnology.

2. Key benefits for investors

• Relief from CIT or PIT — possibility of obtaining tax exemption up to 70% of the value of the investment.
• Long duration of relief — from 12 to 15 years depending on location.
• Nationwide availability — no territorial limitations known from former SSE.
• Fast decision process — up to 30 days for evaluating the application.
• Preferential treatment for SMEs — lower entry thresholds and higher aid intensity.

3. Conditions to obtain support

3.1. Who can use PSI?

Support under PSI is available to companies of any size — micro, small, medium and large — operating in the following sectors:

• Industrial sector (with certain exclusions).
• Modern business services (BSS), including IT, R&D services, accounting, architecture, engineering, call-centres.
• Defence sector (since July 2025).

3.2. Activities excluded from support

Not all types of activity qualify. Excluded are: wholesale and retail trade, construction works and construction-related services, accommodation and catering, gambling facilities.

3.3. Definition of a “new investment”

Support may only be granted for a “new investment,” defined as:

• Setting up a new production facility;
• Increasing the production capacity of an existing plant;
• Diversifying production by introducing products not previously manufactured;
• Fundamentally changing the production process;
• Acquisition of assets of a plant that has been closed (or would be closed). (

Important: for large companies operating in certain “region c” provinces (Lower Silesia, Greater Poland, Warsaw-region) support may be granted only for investments involving new economic activity.

4. Qualification criteria

4.1. Quantitative criteria — minimum eligible investment outlays

Minimum investments depend on the company size, location, and type of activity. For re-investments, thresholds are halved.

4.2. Qualitative criteria

Investments are also evaluated on qualitative criteria assessing their value to regional development. Depending on location, a company must obtain from 4 to 6 out of the required points.

5. Public aid intensity – 2025 regional aid map

Aid intensity depends on the region and for 2025 is as follows (for large enterprises):

• Lubelskie, Podkarpackie, Warmińsko-Mazurskie, Podlaskie, “Siedlce sub-region” — 50%, 15 years relief.
• Świętokrzyskie, Mazowieckie (eastern region) — 40%, 12–15 years.
• Kujawsko-Pomorskie, Lubuskie, Łódzkie, Małopolskie, Opolskie, Pomorskie, Śląskie, Zachodniopomorskie — 30–40%, 12 years.
• Lower Silesia (excluding Wrocław), Wielkopolska (excluding Poznań) — 25%, 12 years.
• Wrocław, Poznań and Poznań sub-region — 15%, 12 years (as of 2025 change).
• Warsaw and surrounding counties — 0%, no support.

5.1. SME bonus

• Micro and small enterprises: +20 percentage points;
• Medium enterprises: +10 points;
• Additional bonus from the Just Transition Fund: +10 points;
• For STEP projects (strategic technologies): +5–10 points.

This means that under favorable conditions SMEs may get support up to 70% of qualifying costs.

6. Eligible costs

6.1. Investment outlays

Qualifying costs include: purchase of land (up to 10% of total eligible costs), construction or modernization of buildings and structures, purchase of machinery and equipment, acquisition of intangible and legal assets, financial leasing of fixed assets.

6.2. Two-year labour costs

Also included are labour costs for newly employed staff over two years: gross salaries, employer’s social security contributions, and other mandatory employer contributions.

7. Process of obtaining a decision on support (DoW)

1. Project analysis — verifying compliance with PSI criteria.
2. Contact with the appropriate managing SSE.
3. Preparation of documentation — application, business plan, attachments.
4. Submitting the application — before starting the investment.
5. Verification — up to 30 days.
6. Issuing the decision — obtaining DoW.

Important: The application must be submitted before beginning the investment. Purchase of land or preparatory works do not count as starting the investment.

8. Most common mistakes

Typical errors include:

• submitting the application too late — after the investment has already started;
• incorrect classification of the company size;
• misclassification of eligible costs;
• lack of separate accounting records for the supported investment;
• failure to meet the requirement to maintain the investment for a certain period — 5 years for large enterprises, 3 years for SMEs.

9. Summary

Poland Investment Zone remains one of the most attractive investment-support instruments in Central and Eastern Europe. Data for the first half of 2025 show increasing interest in the programme (+5% y/y), and expansion to the defence sector opens new opportunities. (ATL Prawo)