In Poland, there are two main categories of support, employment grants and support for new investments. These two incentives may be granted simultaneously only if certain conditions are met (the maximum amount of the granted aid, a certain threshold of capital expenditures, or a minimum number of new jobs created). In order to obtain the incentive, both the minimum investment and new jobs figures need to be met. Furthermore, R&D tax relief is available.
Another important feature of business support are special economic zones. A Special Economic Zone (SEZ) is a dedicated area where investors may operate their businesses under preferential conditions, varying locally. These preferential conditions include mainly corporate income tax (CIT) relief. In 2018, the Polish parliament introduced the New Investment Support Act due to which 100% of Poland's area operates as one special economic zone in which companies benefit from tax advantages. The level of tax exemption depends on the location of the investment project and the size of the company. It is possible to obtain CIT or PIT exemption for different periods of time.
Another type of support constitutes industrial and technology parks - places which, due to the concentration of firms from one sector and supporting science and research facilities, are on the fast track of development. Each park has different characteristics, depending on specific regional, social, cultural and economic factors, together with the facilities, materials and human resources available. A technology park is created with the aim of attracting an influx of knowledge and technology for scientific bodies and businesses. The benefits are offered for businesses using innovative technologies and such entities may enjoy mainly the following services: consultancy, transfer of technology, transfer of results from scientific research and development work, into technological innovation, creating favourable conditions for businesses.
Industrial and technology parks are formed with the assistance of local authorities and are aimed at providing preferential conditions for businesses, in particular for small and medium sized firms. The goals for industrial and technology parks are primarily for providing offers of workspace for commercially viable companies that use new or innovative technologies, attracting investors and creating jobs.