Tax relief for investors
The tax relief granted within the Katowice SEZ is compliant with the regulations being in force in the similar institutions operating in the European Union countries.
The income tax relief for companies investing within the Katowice SEZ can be based on:
- Tax exemption calculated based on investment costs. For big size enterprises the total amount of tax relief may be up to 35% of the investment costs incurred. For medium and small size enterprises tax relief is 45% and 55%, respectively.
- Tax exemption calculated based on creation of new jobs.
The total amount of tax relief may be up to 35% of two-year labour costs for new jobs created in the zone. For medium and small size enterprises tax relief is 45% and 55%, respectively.
What may be included in qualified investment costs?
The costs qualifying for the aid shall mean costs of an investment decreased by tax on goods and services and excise tax charged, if the possibility of their deduction results from separate regulations, incurred within a special economic zone during the duration of the permit, constituting:
- purchase price of the ownership title or perpetual usufruct right to the site;
- purchase price or costs of manufacturing, within one’s capacity, of fixed assets, provided that they are classified, under separate regulations, as elements of taxpayer’s property;
- costs of extension or modernization of the existing fixed assets;
- purchase price of intangible and legal assets connected with the transfer of technology through the acquisition of patent rights, licences, know-how or unpatented technical knowledge;
- costs connected with lease of sites, buildings and structures, provided that the lease period shall be at least 5 years, and in the case of small and medium-sized enterprises – at least 3 years counting from the expected date of new investment termination;
- purchase price of the assets other than sites, buildings and structures covered by the lease, if the lease has the form of financial leasing and covers the obligation to purchase assets upon the expiry of lease period.