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okladka do stref 3/5/04 8:46 Page 1 S∏upsk Sopot Suwa∏ki Olsztyn Kostrzyn ¸ódê Legnica Kamienna Góra Starachowice Wa∏brzych Tarnobrzeg Katowice Mielec Kraków Copyright © by PAIiIZ, Warsaw 2003 Special Economic Zones PAIiIZ, ul. Bagatela 12, 00-585 Warsaw, Poland tel. (+48 22) 334 98 00 a unique investment opportunity fax: (+48 22) 334 99 99 e-mail: [email protected] www.paiz.gov.pl No part of this publication may be reproduced without permission of the publisher. ISBN 83-89025-80-9 www.pwcglobal.com.pl www.paiz.gov.pl okladka do stref 3/5/04 8:46 Page 2 Kamienna Góra Special Economic Zone for Medium Business Tarnobrzeg Special Economic Zone Euro-Park Wis∏osan (Specjalna Strefa Ekonomiczna Ma∏ej Przedsi´biorczoÊci S.A.) (Tarnobrzeska Specjalna Strefa Ekonomiczna Euro-Park Wis∏osan) ul. Papie˝a Jana Paw∏a II 11A Industrial Development Agency (managing company) 58-400 Kamienna Góra (Agencja Rozwoju Przemys∏u S.A.) tel. (+48 75) 645 15 03 (to 06) Tarnobrzeg Branch Office tel./fax: (+48 75) 744 20 17 ul. Zak∏adowa 48 e-mail: [email protected] 39-405 Tarnobrzeg-Machów [email protected] tel. (+48 15) 822 99 99 www.ssemp.pl fax: (+48 15) 823 66 88 Management Board: e-mail: [email protected] President: Marek Proskura www.tsse.pl Management Board: Legnica Special Economic Zone Director of the Branch Office: Marek Indyk (Legnicka Specjalna Strefa Ekonomiczna S.A.) ul. Kardyna∏a B. Kominka 9 Suwa∏ki Special Economic Zone 59-220 Legnica (Suwalska Specjalna Strefa Ekonomiczna S.A.) tel. (+48 76) 852 24 46, 852 24 47 ul. Noniewicza 49 fax: (+48 76) 852 24 43 16-400 Suwa∏ki e-mail: [email protected] tel./fax: (+48 87) 565 22 17, 565 24 49 [email protected] e-mail: [email protected] www.strefa-legnica.com www.ssse.com.pl Management Board: Management Board: President: Ryszard S. Gibu∏a President: Grzegorz Wo∏àgiewicz Wa∏brzych Special Economic Zone Invest-Park Pomeranian Special Economic Zone (Wa∏brzyska Specjalna Strefa Ekonomiczna Invest-Park Sp. z o.o.) (Pomorska Specjalna Strefa Ekonomiczna Sp. z o.o.) ul. Uczniowska 21 ul. W∏adys∏awa IV nr 9 58-306 Wa∏brzych 81-703 Sopot tel. (+48 74) 664 91 64 tel. (+48 58) 555 97 00 fax: (+48 74) 664 91 62 fax: (+48 58) 555 97 11 e-mail: [email protected] e-mail: [email protected] www.invest-park.com.pl www.strefa.gda.pl Management Board: Management Board: President: Miros∏aw Greber President: Tadeusz Albecki Kostrzyn-S∏ubice Special Economic Zone S∏upsk Special Economic Zone (Kostrzyƒsko-S∏ubicka Specjalna Strefa Ekonomiczna S.A.) (S∏upska Specjalna Strefa Ekonomiczna) ul. Or∏a Bia∏ego 22 Pomeranian Regional Development Agency (managing company) 66-470 Kostrzyn nad Odrà (Pomorska Agencja Rozwoju Regionalnego S.A.) tel. (+48 95) 721 98 00 ul. Poznaƒska 1A fax: (+48 95) 752 41 67 76-200 S∏upsk e-mail: [email protected] tel. (+48 59) 840 11 74, 840 11 73 www.kssse.pl fax: (+48 59) 841 32 61 Management Board: e-mail: [email protected] President: Zbigniew Faliƒski www.sse.slupsk.pl Management Board: ¸ódê Special Economic Zone Director: Leonard Ferkaluk (¸ódzka Specjalna Strefa Ekonomiczna S.A.) ul. Tymienieckiego 22/24 Katowice Special Economic Zone 90-349 ¸ódê (Katowicka Specjalna Strefa Ekonomiczna S.A.) tel. (+48 42) 676 27 53, 676 27 54 ul. Sienkiewicza 28 fax: (+48 42) 676 27 55 40-032 Katowice e-mail: [email protected] tel. (+48 32) 251 07 36, 251 09 58, www.sse.lodz.pl 785 70 68, 785 70 69 Management Board: fax: (+48 32) 251 37 66 President: Andrzej OÊniecki e-mail: [email protected] www.ksse.com.pl Special Economic Zone Kraków Technology Park Management Board: (Specjalna Strefa Ekonomiczna Krakowski Park Technologiczny) President: Piotr Wojaczek al. Jana Paw∏a II 37 31-116 Kraków Starachowice Special Economic Zone tel. (+48 12) 640 19 40 (Specjalna Strefa Ekonomiczna Starachowice S.A.) fax: (+48 12) 640 19 45 ul. Radomska 29 e-mail: [email protected] 27-200 Starachowice www.sse.krakow.pl tel. (+48 41) 275 41 01, 275 44 45 Management Board: fax: (+48 41) 275 41 02 President: Krzysztof Krzysztofiak e-mail: [email protected] www.sse.com.pl Special Economic Zone Euro-Park Mielec Management Board: (Specjalna Strefa Ekonomiczna Euro-Park Mielec) President: Józef Henryk Krekora Industrial Development Agency (managing company) (Agencja Rozwoju Przemys∏u S.A.) Warmia and Mazury Special Economic Zone Mielec Branch Office (Warmiƒsko-Mazurska Specjalna Strefa Ekonomiczna S.A.) ul. Partyzantów 25 ul. Mickiewicza 21/23 39-300 Mielec 10-508 Olsztyn tel. (+48 17) 788 72 36 tel./fax: (+48 89) 535 02 41 fax: (+48 17) 788 77 69 e-mail: [email protected] e-mail: [email protected] www.wmsse.com.pl www.europark.com.pl Management Board: Management Board: President: Dorota Groszkowska Director of the Branch Office: Mariusz B∏´dowski Strefy Ekonomiczne1 part 3/1/04 11:04 Page 1 SPECIAL ECONOMIC ZONES IN POLAND a unique investment opportunity Warsaw, 2003 Strefy Ekonomiczne1 part 3/1/04 11:04 Page 3 SPECIAL ECONOMIC ZONES IN POLAND CONTENTS Introduction . 5 DolnoÊlàskie Voivodeship . 11 Kamienna Góra Special Economic Zone for Medium Business . 11 Legnica Special Economic Zone . 18 Wa∏brzych Special Economic Zone “Invest – Park” . 26 Lubuskie Voivodeship . 31 Kostrzyn-S∏ubice Special Economic Zone . 31 ¸ódzkie Voivodeship . 39 ¸ódê Special Economic Zone . 39 Ma∏opolskie Voivodeship . 49 Special Economic Zone Kraków Technology Park . 49 Podkarpackie Voivodeship . 55 Special Economic Zone Euro–Park Mielec . 55 Tarnobrzeg Special Economic Zone Euro–Park Wis∏osan . 65 Podlaskie Voivodeship . 71 Suwa∏ki Special Economic Zone . 71 Pomorskie Voivodeship . 75 Pomeranian Special Economic Zone . 75 S∏upsk Special Economic Zone . 78 Âlàskie Voivodeship . 83 Katowice Special Economic Zone . 83 Âwi´tokrzyskie Voivodeship . 87 Starachowice Special Economic Zone . 87 Warmiƒsko-Mazurskie Voivodeship . 93 Warmia and Mazury Special Economic Zone . 93 POLISH INFORMATION AND FOREIGN INVESTMENT AGENCY 3 Strefy Ekonomiczne1 part 3/1/04 11:04 Page 5 SPECIAL ECONOMIC ZONES IN POLAND INTRODUCTION 1. Income Taxes in Poland 4. General Conditions for Investments in the SEZs Corporate Income Tax All legal entities and other organizations without 4.1. Obligations of Entrepreneurs legal personality (except partnerships) that conduct Operating in the SEZs business activities in Poland are liable to corporate In order to benefit from tax incentives, which are a form income tax (CIT); in 2004 – at a flat rate of 19%. of regional aid, entrepreneurs have to fulfill obligations resulting from general provisions of the Polish law as Personal Income Tax well as the obligations set out in the permit. Polish personal income tax has three thresholds. The rates on taxable personal income for 2004 are: 19%, 30% and 40%. (a) General Conditions for Receipt of Regional Aid Respective regulations specify the following Poland has signed double taxation agreements with conditions for SEZ entrepreneurs to be entitled to most countries. Thus, nationals of those countries, benefit from regional aid: coming to work in Poland, may choose which tax system - Investment of a minimum of EUR 100,000; is the more advantageous under the circumstances. - Business activities related to that investment conducted for at least 5 years from the date 2. What Are Special Economic Zones? on which the aid was granted; - The newly created jobs maintained for at A special economic zone (SEZ) is a designated area least 5 years (regional aid for employment). within the territory of Poland in which business activities (manufacturing or distribution) can be The entrepreneur who conducts business activities in conducted on special, preferential terms. Currently, a SEZ under a permit and who enjoys tax reliefs there are 14 SEZs in Poland, their aim being to should submit regular reports on received public aid support regional development. to the President of the Office for Competition and Consumer Protection. Since 2001, new regulations on SEZs and public aid have been in force. After January 1, 2001, entre- If the entrepreneur is a foreign entity, as defined by preneurs who have obtained a permit to conduct the Polish law, in order to purchase land in a SEZ he activities in SEZs have been eligible for income tax must obtain a permit from the Minister of Interior exemption, which is regarded as a form of public aid. and Administration. 3. Tax and Non-tax Reliefs (Incentives) (b) Permits in the SEZs The permit for conducting business activities in a SEZ determines the conditions for such activities within the The following forms of tax relief and other incentives SEZ, including but not limited to those concerning: to encourage investment are available in the SEZs: - Minimum employment; - Income tax exemption - Minimum investment outlays. - Relief in real estate tax (depending on a de- The conditions set forth in the permit are important cision of the local authorities) with regard to the entrepreneur’s activities in the SEZ - Relief in tax on means of transport (depending and for his tax exemption. The permit constitutes on a decision of the local authorities) grounds for the entrepreneur to use public aid. - Customs duty reliefs Officially, it is the Minister of Economy who grants the - Non-tax incentives relating to employment permits (as well as withdrawn or amended). In practice, of new employees SEZs’ Management Boards are authorized to issue - Non-tax incentives related to investment permits to investors. The SEZ Management Board procedures in the SEZs. handles all formalities relating to the commencement of business activity as well as issues permits by way of a tender or negotiations following a public invitation.