Poland is modernizing the Investment Zone and strengthening long-term tax incentives in line with the new European state aid policy

A draft law (UD391) is being processed, which introduces significant changes to the rules for granting tax exemptions within the Polish Investment Zone (Polska Strefa Inwestycji, PSI). The planned changes include the launch of the electronic e-PSI platform, the departure from the concept of "close links" with the new investment and the extension of the validity of the support decision to 20 years. The planned date of adoption of the draft by the Council of Ministers is the second or third quarter of 2026. Below we present the details of the planned changes and the regulatory context of state aid in the EU.

CIT exemption for new investments

An example of state aid widely addressed to investors in Poland is the exemption of new activities from CIT or PIT, granted as part of supporting new projects. After meeting certain criteria and obtaining a decision on support, the investor is entitled not to pay CIT or PIT for the period specified in the decision and up to the amount specified therein.

Initially, this type of support could only be granted for investments located in special economic zones (SEZ). In order to adapt the regulations to the market situation and the needs of entrepreneurs, the Act of 10 May 2018 on the support of new investments introduced a significant change – a support instrument in the form of the Polish Investment Zone (PSI). It allows you to take advantage of the tax exemption throughout Poland.

Despite the introduction of the Polish Investment Zone (PSI), due to the validity period of existing permits in special economic zones, it became necessary to maintain the SEZ until the end of 2026. The Act on Special Economic Zones will expire at the end of this year. Therefore, a draft law prepared by the Ministry of Finance (draft number UD391) is being processed, which is to sort out the legal situation in connection with the liquidation of SEZ.

As part of the amendment, it is also planned to introduce other important changes in the rules for granting exemptions within the Polish Investment Zone. These changes are intended to streamline the process of granting aid and clarify some doubts arising from the application of the Act, including:

• introduction of the Electronic Platform of the Polish Investment Zone (e-PSI), the aim of which is to optimize and automate the processes related to applying for a decision on support, as well as its amendment or expiration,
• moving away from the application of the concept of "close links" with a new investment in favor of exempting all income generated by an existing set of assets, provided that the subject of this activity and the activity within the new investment are defined using the same PKWiU code (particularly important in the case of brownfield investments),
• introduction of the obligation to obtain the opinion of the Head of the National Tax Administration when obtaining a decision on support,
• extension of the validity of the decision on support for a period of 20 years,
• introduction of the definition of investment area manager (zarządzający),
• introduction of a definition of the concept of employment level and modification of the issue of employment conditions in connection with the implementation of a new investment in the event that only investment costs are eligible costs.

The planned date of adoption of the draft by the Council of Ministers is the second or third quarter of 2026.

Block exclusions

State aid granted to certain strategic sectors of the economy at national, regional and local level has been declared compatible with the internal market – these are the so-called block exemptions. Aid granted under these sectors is also subject to simplifications or even exemptions from the obligation to notify certain limits.

The legal basis for these solutions is the GBER Regulation (Commission Regulation (EU) No 651/2014 of 17 June 2014). By means of block exemptions, the EU legislator promotes the development of certain sectors of the economy that it considers to be particularly strategic or forward-looking. For example, in recent years, the thresholds for co-financing investments in projects related to the green and digital transitions have been significantly increased.

The GBER in its current form will be in force until 31 December 2026. In parallel, work is underway on a new draft block exemption regulation. The European Commission launched a public consultation on the draft, which ended on 23 April 2026. The draft assumes the introduction of changes that will increase flexibility in the development of aid measures. Greater emphasis is also to be placed, among others, on the development of affordable housing, the reskilling and upskilling of employees, and the increase in digital competences.

State aid in the European Union

State aid is a broad concept that includes any aid granted to certain entrepreneurs or groups of entrepreneurs by state institutions and thus affecting competition on the free market. Such assistance can take various forms, from the most obvious such as direct subsidies, through reliefs, tax exemptions, preferential loans or guarantees.

Community law regulates in detail the conditions for granting state aid, due to its potential impact on the EU's internal market and trade between Member States. As a rule, the granting of state aid, except in cases expressly permitted, is prohibited in the European Union. Examples of permissible state aid include, among others: horizontal aid addressed to all undertakings, regardless of the sector, e.g. rescue and restructuring, research and development, employment growth, regional aid to the least developed regions of the Union, block exemption aid and de minimis aid. As a rule, there is an obligation to notify aid to the European Commission (although there are exceptions, especially de minimis aid). State aid must comply with the general principles of EU law, including the principles of proportionality and transparency, as well as with  the case law of the Court of Justice of the EU.

Information on all state aid granted to a given entrepreneur as part of aid measures implemented in Poland are publicly available online in the SUDOP database ("System for Sharing Data on State Aid"), with the exception of aid granted in agriculture or fisheries. This tool allows you to quickly search for a given entrepreneur by NIP number and verify what state aid it has received and whether it is approaching the de minimis aid limit, the maximum value of which since 2024 has been EUR 300,000.00 over three consecutive years.