Support for the implementation of new investments within the Polish Investment Zone (PSI) is currently the most popular way to obtain a substantial income tax exemption, which can reach up to 50% of investment costs in the case of large enterprises. We provide our support both in the procedure of obtaining a decision on support and in accounting for the tax exemption.


Until 2026, investors which have been granted a permit to operate in Special Economic Zones are entitled to benefit from the tax exemption. We advise businesses on the correct settlement of this exemption.


We offer the following services in the aforementioned areas:


  • analysis of the type of investment and eligible costs that can be supported
  • analysis of the possibility of obtaining a decision on support
  • assistance in the process of obtaining a decision on support: drafting the required documentation, support in contacts with the competent authorities
  • assistance in the proper recognition of costs and revenues subject to exemption and taxation
  • verification of the investment expenditure recognition
  • assistance in the procedure for discounting investment expenditure and state aid obtained
  • assistance in reporting
  • verification of the application of principles of state aid combination with other forms of support, etc.


Our advisors perform reviews of Special Economic Zone settlements, provide comprehensive training on tax and legal aspects of business conducted in the Special Economic Zone / Polish Investment Zone, draft applications for individual advance tax rulings concerning tax calculations and payments within the Special Economic Zone / Polish Investment Zone.