Parameters by company size
| Company size | Intensity | Investment – new plant | Investment – existing |
|---|---|---|---|
| Large | 50% | PLN 20,000,000 | PLN 10,000,000 |
| Medium | 60% | PLN 2,000,000 | PLN 1,000,000 |
| Small | 70% | PLN 1,000,000 | PLN 500,000 |
| Micro | 70% | PLN 400,000 | PLN 200,000 |
Polish Investment Zone – Małdyty (rural municipality)
Małdyty (Rural municipality, county: ostródzki, warmińsko-mazurskie voivodeship) offers an income tax exemption of 50% (large companies) to 70% (micro-enterprises) of eligible costs.
Minimum investment
The amount of investment depends on the company size and the type of plant (new or existing):
- Large: PLN 10,000,000 – PLN 20,000,000
- Medium: PLN 1,000,000 – PLN 2,000,000
- Small: PLN 500,000 – PLN 1,000,000
- Micro: PLN 200,000 – PLN 400,000
Qualitative criteria
The investor must meet 4 qualitative criteria out of the 13 available (industry) or 12 (services). They include innovation, cooperation with universities, job creation and environmental protection, among others.
How to obtain support?
The application for a support decision is submitted to the special economic zone (Warmińsko-Mazurska Specjalna Strefa Ekonomiczna). The decision is issued within 30 days and guarantees support for 15 years. Use the PSI calculator to calculate your relief, or see our PSI advisory services.