Good climate for investment projects. Fast solutions without bureaucracy. Public aid granted for conducting business activity in Special Economic Zone in the form of income tax exemption.

The Tarnow Industrial Cluster J.S.C. supports business at each stage of the investment process. It ensures investment conditions that are competitive and attractive to entrepreneurs.

Below you can find FAQ i.e. frequently asked questions together with answers and information package referring to the investment conditions in The Tarnow Industrial Cluster J.S.C.


Who can invest in the zone?

This special economic zone is intended for all companies within the traditional industry sector except for the production of goods which are licensed by the state i.e. alcohol, tobacco products or steel production.

Permits to operate within this zone can be also granted to certain companies in the service sector. These include: IT services, research and development services in the field of natural and technical sciences, accounting and auditing of accounting records, bookkeeping services (excluding tax returns), services involving technical tests and analyses as well as services of call centres.

Furthermore, investment projects implemented within the area of this special economic zone in the following sectors are considered as a priority: automotive, aviation, electronic, machinery, biotechnology, specialty chemistry, R&D and state-of-the-art services.

Obtaining of a permit to operate in SEZ does not depend on the size of a company or country of origin. The level of public aid is higher for small and medium enterprises.


What are the rules of public aid?

Public aid for investment projects within the area of this special economic zone is in the form of income tax exemption. Entrepreneurs are entitled to obtain public aid on the basis of a permit issued by the administrator of this special economic zone i.e. the Cracow Technology Park. The level of public aid depends on the size of a company.

Small enterprises obtain the highest level of public aid, which in Lesser Poland Voivodeship (pl. Województwo Małopolskie) amounts to 55%, for medium enterprises it amounts to 45% and for large enterprises 35%.

Income tax relief can be granted to companies implementing new investment projects that fulfil the following two criteria at the same time: if they invest a minimum of EUR 100,000.00 in the area of SEZ; if their business activity is eligible for public aid which is regulated in detail in the regulation on Cracow Special Economic Zone.


What are the rules for the calculation of public aid?

There are two methods for the calculation of public aid:

  • on the basis of new workplaces created,

  • on the basis of capital expenditures incurred by an entrepreneur in connection with the implementation of a new investment project.


Capital expenditures (PLN) New workplaces 
1. Land3 million1. Monthly labour costs (gross)5 000
2. Building10 million2. New workplaces150
3. Other fixed assets11 million3. 2 years = 24 months24
Total (1+2+3)24 millionTotal (1+2+3)18 million
Public aid (35%)8,4 millionPublic aid (35%)6,3 million
Public aid (45%)10,8 millionPublic aid (45%)8,1 million
Public aid (55%)13,2 millionPublic aid (55%)9,9 million

The amount of public aid calculated as described above can be obtained by an entrepreneur in the form of income tax exemption until the end of the functioning of this zone, i.e. currently until the end of 2026. Therefore, it can be said that an entrepreneur de facto does not pay any income tax until the amount of social aid calculated based on incurred capital expenditures or the costs of creating new workplaces is exhausted.

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