This is Info-Poland's cache of http://www.brh-gov-pl.or.at/katowice/angielski/korzysci.htm. It's the snapshot that we took of the page when we last activated our link to it. The page may have changed since that time or the link to it may be broken.


Advantages of investment within the KSEZ

Exemptions and other tax incentives for companies operating within the Zone:
1. Exemption from real estate tax - grounds, buildings and other structures to be used for business purposes are exempt from real estate tax, following a permission granted by the board of the Zone for the period of the Zone activity.

2. Exemption from corporate income tax on investment expenditure:
a) Approved commercial activities qualify for income tax relief to the sum of investment expenditures made;
b) If investment expenditures exceed ECU 2 million, income generated will qualify for 100 percent income tax relief (during the first 10 years of operations within the Zone but no longer than the 15th year of the Zone's existence in August 8, 2011. After this date the investment will still qualify for a 50 percent reduction in income tax for income generated in each tax year, until the closure of the Zone).

3. Corporate income tax relief for job creation is granted for the periods as described in item 2 and amounts to:
a) ten percent income tax relief for every 10 new workers taken on each month, up to a maximum of 100 percent of income taxes due for that month;
b) ten percent income tax relief for taking on less than ten workers in a given month.

4. An increase in the depreciation rate on tangible assets and calculation, for tax purposes, of purchases of legal and other services as an expense against income is available to businesses not entitled to the exemptions described in items 2 and 3. This includes patents, licences, know-how, computer programmes etc. directly connected with activities conducted within the Zone. Companies offering services, such as construction, renovation, maintenance, trade, motor vehicle repair, storage, transport, finance, property, public administration or health care do not need special permission to operate in the Zone but cannot benefit from tax relief or preferences.

5. The possibility of reimbursement of ZUS (National Health Insurance) contributions, Labour Fund and Guaranteed Labour Services Fund incurred within 24 months by an employer contracting people taken on from coal mines, who had been previously made redundant (Ordinance of the Minister of Economy of May 8, 1998 on the criteria and the manner of granting and using subsidies for mining, § 1,item 10).