Small businesses in special economic zones

Service Business

There are currently 14 special economic zones in Poland, which offer entrepreneurs preferential conditions for running a business. Contrary to the beliefs of many business owners, they are not intended only for large businesses - they have prepared special offers for smaller zones as well. It is enough for companies to declare the value of investments with a minimum amount of PLN 100,000. euro so that they can start operating in the zone, with all the privileges.

The SME sector includes enterprises with fewer than 50 employees, whose annual turnover or annual balance sheet total does not exceed EUR 10 million, and medium-sized enterprises, which are not small enterprises, which employ fewer than 250 employees and whose annual turnover does not exceed EUR 50 million or the total balance sheet. annual does not exceed EUR 43 million.

What are the facilities in the zones?

The zones are open to cooperation with companies from the SME sector, but it should be noted that they differ in the offers addressed to this type of recipients - among them there will be those that treat them in a more privileged way and those in which small enterprises cannot count on no special conditions.

An important element that small companies pay attention to when looking for a convenient place for investment is appropriate facilities and infrastructure, adapted to the needs of small businesses. Among all special economic zones, Kamienna Góra SEZ for Small Business stands out in this respect. The entire activity of this area is planned in such a way as to support small companies in their ventures as much as possible. A similar policy is pursued by the Suwałki SEZ and the Łódź SEZ, which have infrastructure prepared especially for enterprises from the SME sector (small office spaces, halls and plots for investment).

In addition, small enterprises can also benefit from various forms of support that the zones are famous for. These include, among others assistance in completing all formalities, thanks to which various procedures last much shorter. In addition, company owners have the opportunity to participate in various types of free tax training in special economic zones, as well as offer assistance in the selection of properly educated staff (SEZs often cooperate with schools and universities located in the area covered by the zone) and in retraining employees.

Companies operating in economic zones can additionally count on support in obtaining European funds and money from various government programs.

Public aid also for small businesses

Both large companies and smaller businesses operating in special economic zones may benefit from income tax exemption (PIT and CIT). This exemption is the so-called regional state aid.

It should be emphasized that its level differs in different zones and is higher for small companies by 20%, and for medium-sized companies - by 10%. In the areas belonging to the provinces of Kujawsko-Pomorskie, Lubelskie, Lubuskie, Łódzkie, Małopolskie, Opolskie, Podkarpackie, Podlaskie, Warmińsko-Mazurskie, Świętokrzyskie, it amounts to 50%. amount invested.In turn, in the Dolnośląskie, Pomorskie, Wielkopolskie, Zachodniopomorskie and Śląskie voivodeships, entrepreneurs can count on public aid in the amount of 40%, and in the areas belonging to the Mazowieckie voivodship it amounts to 30%.

 

The costs eligible for regional aid in the SEZ, i.e. the costs constituting the basis for calculating the maximum amount of tax exemption, may be:

  • costs of a new investment, or
  • labor costs of newly hired employees,

depending on whether the tax exemption is to be aid for a new investment or for the creation of new jobs. Moreover, it is possible to use both forms of aid at the same time, provided that the total amount of these aid does not exceed the maximum allowable amount of aid for a given investment. It is defined as the product of the maximum aid intensity and the higher amount of costs: a new investment or two-year labor costs of newly hired employees.

Taking advantage of the offers prepared by special economic zones in Poland seems to be more advantageous now, because on July 23, 2013, the Council of Ministers amended 14 regulations regarding SEZ, extending their operation until the end of 2026.