What is the PSI programme?
The Polish Investment Zone (PSI, Polska Strefa Inwestycji) is a government programme that allows companies to significantly reduce their income tax when carrying out new investments. In practice, part or all of the profit generated by an investment can be exempt from tax for up to 15 years.
The programme covers the whole of Poland – each municipality has its own support conditions. A company carrying out a new investment can obtain a support decision, which guarantees a multi-year exemption from income tax.
Benefits of the PSI programme
The programme offers companies real tax savings:
- Maximum aid intensity – from 10% to 70% of eligible costs, depending on the investment location and company size
- Long period of use – the support decision is valid for 12, 14 or 15 years (depending on the location)
- Possibility of cumulation – support can be combined with other forms of state aid
- Predictability – clear criteria and a transparent process for obtaining support
- Support by operation of law – this is not a competition or a grant, but a tax exemption granted once the conditions are met
Who can benefit?
The PSI programme is open to:
- Companies of all sizes: micro, small, medium-sized and large
- Both new companies starting operations and existing companies expanding their business
- Domestic and foreign investors
Preferential terms for SMEs and BPO services – SMEs and business services (BPO) projects benefit from lower investment thresholds, which makes it easier to obtain a support decision.
A practical example
A manufacturing company invests PLN 5 million in new machinery and the extension of its production hall in a municipality with an aid intensity of 50%.
The maximum value of the relief is PLN 2.5 million of income tax savings, which the company can use over a period of up to 15 years. In practice, this means that for many years the company may pay no income tax on the profits generated by the new investment – until the full amount of support has been used.
How support works – eligible costs
Support can be obtained in two ways – the company chooses the option that is more favourable for its project:
Option 1: Exemption calculated on the value of the investment
Support is calculated on the value of:
- Purchase of land for the investment
- Construction or extension of buildings and structures
- Purchase of production machinery and equipment
- Intangible assets (licences, patents, know-how)
- Rent for a production or warehouse hall
- Financial leasing of fixed assets
Option 2: Exemption calculated on employment costs
Support is calculated on:
- Two-year labour costs of newly hired employees related to the investment
How to calculate the value of the relief? The aid intensity assigned to the location applies to the chosen base (option 1 or 2). Details of aid intensity for specific municipalities are available in the municipality database.
Types of supported activities
The programme covers a wide range of industries, including:
- Manufacturing – industry, production, processing
- Modern business services – shared service centres, call centres, IT centres, R&D
- Innovative activities – research and development projects, implementation of new technologies
Conditions for obtaining support
PSI relief is available to companies carrying out new investments that meet specific criteria:
Quantitative criteria
Minimum level of investment expenditure – the threshold depends on the location and company size. Details for specific municipalities are available in the municipality database.
Detailed information on the quantitative criteria, reduced thresholds for SMEs and the definition of eligible costs can be found in a dedicated section: Quantitative criteria – detailed description
Qualitative criteria
The programme defines 13 criteria for industrial activities and 12 criteria for service activities. Depending on the investment location, the company must choose and meet 4, 5 or 6 of them. The chosen criteria may include:
- Creating specialised jobs and offering stable employment
- Robotisation and automation of processes carried out as part of the new investment
- Conducting research and development
- Supporting education and vocational qualifications, and cooperation with vocational schools
- Conducting business activity with a low negative environmental impact
The full list of all 13 criteria for industry and 12 criteria for services, with their exact wording and verification methods, can be found in a dedicated section: Qualitative criteria – detailed description
How support is granted
The income tax exemption is granted on the basis of an administrative decision called a support decision, issued by the zone manager. The application for support is submitted to the Special Economic Zone assigned to the investment location. Every municipality in Poland is assigned to a specific zone – you can check which one in the municipality database.
The decision is issued under the Code of Administrative Procedure (KPA), which means that:
- It is not a competition – as is the case with EU funds
- Support is granted by operation of law – once the specified conditions are met
- The process is predictable and transparent – there is no competition with other companies
Legal basis of the PSI programme
The Polish Investment Zone (PSI) programme allows companies to benefit from tax relief under the Act of 10 May 2018 on supporting new investments (Journal of Laws 2025, item 469 – consolidated text). The interpretation of the Act and the basis for its application is the Regulation of the Council of Ministers of 27 December 2022 on state aid granted to certain entrepreneurs for new investments (Journal of Laws 2022, item 2861, as amended).
The assignment of specific counties and municipalities across the country to the individual zones is set out in the Regulation of the Minister of Entrepreneurship and Technology of 29 August 2018 on defining areas and assigning them to managers (Journal of Laws 2018, item 1698).
The legal acts are available in Polish only.
Need support?
If you are planning an investment and would like to find out whether you can benefit from the PSI programme, use our tools:
- Municipality database – check the detailed parameters for your location: minimum investment expenditure, aid intensity and the number of qualitative criteria to be met
- PSI calculator – quickly estimate the value of the relief and the potential benefits of the programme
- Contact an expert – do you have questions about your specific situation? We will help you prepare the application and guide you through the entire process of obtaining a support decision