TARNÓW / Biznes / Invest in Tarnów / Special Economic Zone

Special Economic Zone

Special Economic Sub -Zone in Tarnów

Companies investing within the Tarnów sub-zone may obtain real estate tax and income tax exemption. The area of 73,93 hectares is located in the city of Tarnów, being a sub-zone of Kraków Special Economic Zone, which covers an area of over 700 hectares altogether and is placed in Malopolska and Podkarpacie Regions (the SEZ consists of 27 subzones located in 25 municipalities).

Current locations within SEZ in Tarnów in hectares
1 PP Czysta - 1 6,90
2 PP Czysta - 2 7,22
3 PP Czysta - 3 8,33
4 Piaskowa Av. area 12,80
5 HSG 4,08
6 ZPP Kryształowy 4,65
7 Mleczarnia 4,33
9 PP Mechaniczne 9,30
9 CRPE 5,44
10 Grupa Azoty 10,88
Altogether: 73,93


Who can invest in the Zone?

Special economic zones are designed for all businesses operating in traditional industries, with the exception of manufacturers of products that require state licences (these include alcohol, tobacco products, and steel).

Similarly, certain companies from the services sector may be permitted to operate in the Zone, and the number of eligible services includes information and communication technologies (ICT), research and development in natural sciences and technology, accounting book-keeping, and controlling and auditing of books and ledgers, accounting services (with the exclusion of tax statements), technical research services, and call centre services.

Other special economic zone priorities[PK1]  include projects conducted in automotive, aerospace[PK2] , electronics, machine, biotech, fine chemical, research and development, and modern services sectors.

Obtaining a permit to operate in the Zone depends neither on the size of the firm nor on its country of origin. Small and medium-sized enterprises receive a higher level of public aid.

Tax Incentives

Public aid from the title of investing in a special economic zone is provided through income tax relief. The actual title for the entrepreneur to use public aid is the permit issued by the Kraków Technology Park (KTP), i.e. the company managing the Special Economic Zone.

The level of public aid depends on the size of the firm. The highest level of public aid obtainable in Małopolska (55%) is available to small companies, while medium-sized ones can count on 45%, and large ones on 35%.

Income tax relief is available to companies that run new investment projects and meet two criteria: make a minimum investment outlay of €100,000 within the Zone, and run business that is eligible for public aid, as set in detail in the Regulation on Kraków special economic zone (Rozporządzenie w sprawie Krakowskiej Specjalnej Strefy Ekonomicznej).


There are two models for calculation of public aid:

- based on new jobs creation

- based on investment outlay the entrepreneur made for the new development.


How to calculate the public aid (an example):

Investment outlay (in polish zloty PLN)   New Jobs Creation  
I. Land 3 000 000 PLN I. Monthly salary (before tax) 5000 PLN
II. Property 10 000 000 PLN II. Number of new jobs opened 150
III. Other fixed assets 11 000 000 PLN III. Period of 2 years = 24 months 24
Althogether (I+II+III): 24 000 000 PLN Altogether (I x II x III –multiplied): 18 000 000 PLN
Public Aid (35%) 8 400 000 PLN Public Aid (35%) 6 300 000 PLN
Public Aid (45%) 10 800 000 PLN Public Aid (45%) 8 100 000 PLN
Public Aid (55%) 13 200 000 PLN Public Aid (55%) 9 900 000 PLN



Permits to conduct business activity within the zone are awarded through either a tendering procedure or negotiations announced as an invitation published in Polish national press.

Business projects planned to run in the Zone are assessed by the Tendering Committee (Polish: Komisja ds. Rokowań i Przetargów).


How to invest in the Zone:

Step 1: Make a general plan of the investment

Step 2: Prepare a business plan

Step 3: Obtain the permit

Step 4: Buy a property or rent out an office

Step 5: Start your investment


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