An entrepreneur undertaking a business activity in the area of the Kostrzyn-Słubice Special Economic Zone is entitled to use regional aid by receiving CIT income tax exemptions for one of the following expenditures: defrayal of investment costs or the creation of new workplaces.
Provisions of investment in K-S SEZ area:
- Obtaining a permit to conduct a business activity from the K-S SEZ.
- Defrayal of a minimum 100,000 € investment expenses.
Preferences in the area of Wojiwodship Lubuskie
Small entrepreneurs (up to 50 employees) deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 70% of their initial investment costs or 70% of 2 year employment costs.
Medium sized entrepreneurs (up to 250 employees) deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 60% of their investment cost or 60% of 2 year employment costs.
Large entrepreneurs deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 50% of their investment cost or 50% of 2 year employment costs.
Preferences in the area of Wojiwodships Zachodniopomorskie i Wielkopolskie
Small enterprises (up to 50 employees) deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 60% of their initial investment costs or 60% of 2 year employment costs.
Medium sized enterprises (up to 250 employees) deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 50% of their investment cost or 50% of 2 year employment costs.
Large enterprises deciding to conduct a business activity in the Kostrzyn-Słubice Special Economic Zone can use CIT income tax exemption to the amount of 40% of their investment cost or 40% of 2 year employment cost.
Check how big enterprenur you are.
On our website you will find tax exemption calculator - an easy tool that allows you to calculate the value of the tax exemptions, which you can receive investing in our zone.
In the Kostrzyn-Słubice Special Economic Zone, entrepreneurs also receive up to 100% exemption from local taxes, according to the terms set by the local town and city where the particular sub-zone is located.
Optiom 1 (example):
| TAX ALLOWANCES FOR INVESTMENT COSTS | |
|---|---|
| Land purchase 1 ha | 90 000 € |
| Production hall and administrative building | 600 000 € |
| Equipment | 310 000 € |
| Total | 1 000 000 € |
Tax exemption in lubuskie:
| Company |
Amount of tax exemption /tax rate in 2011- 19%/ |
Amount of income exemption |
|---|---|---|
| small | 70% * 1 000 000 € = 700 000 € | 3,7 mln € |
| medium | 60% * 1 000 000 € = 600 000 € | 3,2 mln € |
| large | 50% * 1 000 000 € = 500 000 € | 2,6 mln € |
Tax exemption in zachodniopomorskie and wielkopolskie
| Company |
Amount of tax exemption /tax rate in 2011- 19%/ |
Amount of income exemption |
|---|---|---|
| small | 60% * 1 000 000 € = 600 000 € | 3,2 mln € |
| medium | 50% * 1 000 000 € = 500 000 € | 2,6 mln € |
| large | 40% * 1 000 000 € = 400 000 € | 2,1 mln € |
The above tax exemption is offered to investors on the condition that they operate the business activity agreed to in the investment terms for a minimum of 5 years.
Option 2 (example):
| TAX ALLOWANCES FOR CREATING NEW JOBS | |
| Number of Employed | 100 |
| Average cost of employing one person (per month) | 390 € |
| Full cost during the course of 2 years (100*390*24) | 936 000 € |
Tax exemption in lubuskie:
| Company |
Amount of tax exemption /tax rate in 2011- 19%/ |
Amount of income exemption |
|---|---|---|
| small | 70% * 936 000 € = 655 200 € | 3,7 mln € |
| medium | 60% * 936 000 € = 561 600 € | 3,2 mln € |
| large | 50% * 936 000 € = 468 000 € | 2,6 mln € |
Tax exemption in zachodniopomorskie and wielkopolskie
| Company |
Amount of tax exemption /tax rate in 2011- 19%/ |
Amount of income exemption |
|---|---|---|
| small | 60% * 936 000 € = 561 600 € | 2,96 mln € |
| medium | 50% * 936 000 € = 468 000 € | 2,66 mln € |
| large | 40% * 936 000 € = 374 400 € | 1,97 mln € |
The above tax exemption is offered to investors on the condition that the new workplaces created by the investor are maintained for at least 5 years.
