Poland Special Economic Zones in 2022

Healy Consultants optimizes our Clients trading business in Central Europe by incorporating their new business into one of Poland’s fourteen special economic zones (SEZ), where they benefit from generous tax holidays. Furthermore, the Poland Government distinguishes more than thirty Polish Industrial and Technology parks boasting multiple tax deductions for R&D expenses.

The Poland Special economic zones

Special zone company registration guides in Poland for foreigners

  • The Polish SEZs are designed to provide industrial, logistics, manufacturing and warehousing facilities to international Clients. SEZs are good options for setting up trading companies due to i) to their proximity to important transportation centers and ii) their one-stop shop industrial sites with modern infrastructure;
  • In general, these SEZs allow certain incentives including i) up to 50% corporate income tax ii) property tax exemption; iii) space for business development iv) assistance with obtaining public funding of up to €9 million;
  • To setup an SEZ company, our Clients must meet business requirements : i) invest at least €100,000 in their business ii) prepare a detailed business plan (including details of potential employment and business activities) and iii) potential suppliers and Clients;
  • Most notable SEZs in Poland include:
    • Katowice SEZ – Used by companies which wish to benefit from i) corporate income tax relief; ii) beneficial location towards the South of Poland and iii) a cluster of automotive companies;
    • Pomeranian SEZ – Used by companies operating in industries like high tech electronics, automotive, construction parts and pharmaceuticals. Other companies operating in biotechnology, energy and ICT sector are also welcome;
    • Krakow Technology Park SEZ – Generally, used by companies operating in the IT, chemicals, Business Process Outsourcing and automotive sectors.

The Poland Industrial Technology Parks

  • In addition, Poland also boasts more than 40 industrial technology parks to support development of research and development facilities;
  • The mission of all ITPs is to promote the following activities: i) development of specific automotive business; ii) R&D innovations in industry; and iii) promote cooperation between business and academic institutions;
  • Notable ITPs include:
    • Krakow Life Science Park – Generally used for pharmaceutical companies for developing new medical products and conducting clinical trials;
    • Bukowice Industrial Park – Generally used by companies for developing chemical products and exporting to other parts of Europe;
    • Technopark Pomerania – Generally used by companies in the Information and Communication Technology sectors.

Table of comparison between Poland special economic zones

Special zone comparison Pomeranian SEZ Other SEZ Krakow Life Science Park Other ITPs
FTZs used mostly by which industry? Plastics and Metals Manufacturing Manufactoring and Logistics Medicine and Innovation Science and Innovation
Average annual warehousing space rent per 1000 sq. m.? € 7,500 € 5,500 – €8,000 € 6,000 € 6,000
How long to set the company up? 4 -6 weeks 4 -6 weeks 4 weeks 4 weeks
Registration with which government agency? Pomeranian Management Board Free Zone Authority Incubator Authority ITP specific Authority
How long to open company bank account? 4 -6 weeks 4 -6 weeks 4 -6 weeks 4 -6 weeks
Quality of utilities? Excellent Great Excellent Excellent
Allowed to sign sales contracts with Poland Clients? Yes Yes Yes Yes
Allowed to invoice Poland Clients? Yes Yes Yes Yes
Agent required to conduct business outside of FTZs? No No No No
Benefits for operations outside of FTZs? No No No No
Corporate tax payable in Poland? No No 23% 23%
Corporate bank account options? Deutsche Bank Millenium Bank BPS Bank BZW Bank Bank
Physical office space required? Yes Yes Yes Yes
Subsidies for land purchases? Yes Yes No No
Allowed to import raw materials? Yes Yes Yes Yes
Allowed to export goods? Yes Yes Yes Yes
No duties on imports and exports? Yes No No No
VAT exemption on imports? Yes from EEA Yes from EEA Yes from EEA Yes from EEA
VAT exemption on products sold in Poland? Yes from EEA Yes from EEA Yes from EEA Yes from EEA
Can be wholly foreign owned? Yes Yes Yes Yes
Can the entity hire expatriate staff in Poland? Yes Yes Yes Yes
Foreign employee quota of? No No No No
Payroll tax exemption for foreign employees? No No No No
Social security contributions exemptions for foreign employees? No No No No
Minimum number of directors? 1 1 1 1
Minimum number of shareholders? 1 1 1 1
Tax and VAT registration certificate required? Yes Yes Yes Yes
Individual shareholders allowed? Yes Yes Yes Yes
Corporate shareholders allowed? Yes Yes Yes Yes
Corporate director(s) allowed? Yes Yes Yes Yes
LLC company allowed? Yes Yes Yes Yes
Annual financial statements? Yes Yes Yes Yes

Contact us

For additional information on our SEZ company registration services in Poland, please contact our in-house country expert, Mr. Petar Chakarov, directly:
client relationship officer - Petar
  • Mr. Petar Chakarov
  • Client Engagements Manager
  • Contact me!