Poland’s Sejm has passed an amendment to the act on supporting new investments. The Ministry of Development and Technology announced it on 23 October 2026. The changes concern the Polish Investment Zone (PSI), the system under which a company receives an income tax exemption for a new investment.
The most important change: a support decision may be valid for a maximum of 20 years. A company has more time to use the aid granted. The income tax exemption for new investments remains.
The new rules prepare the system for the end of the Special Economic Zones (SEZs). The zones cease to operate at the end of 2026. The companies that managed them will continue to issue support decisions under the PSI.
The settlement of reinvestment is also changing. Income from the new investment will be exempt. This is intended to simplify settlements and reduce disputes with the tax authorities. For investments with aid worth at least PLN 40 million, some decisions will require an opinion from the Head of the National Revenue Administration. From 1 January 2029 any entrepreneur will be able to request such an opinion. An electronic ePSI platform will also be created to handle matters online.
According to the ministry, 580 support decisions were issued in 2026 alone. Companies declared investments worth about PLN 19.5 billion and 2,913 new jobs. 65% of the decisions concerned Polish entrepreneurs. From the launch of the PSI in September 2018 to the end of September 2026, 4,280 decisions were issued for investments worth almost PLN 174 billion. Finance and Economy Minister Andrzej Domański commented on the amendment.
What it means for you
- A Polish company in the UK, considering a plant, warehouse or service centre in Poland, can count on relief for longer.
- Companies already operating in SEZs should check what the end of the zones in 2026 means for them.
- Workers and families, planning to return to Poland, can look for jobs at companies that have received a support decision – these are new jobs.
Our assessment
This is good news for investors. A longer support period and simpler settlements reduce risk. The act has only passed the Sejm. The announcement does not give a date of entry into force or a timetable for the Senate and the president’s signature. We believe the direction will hold, but details may still change. For a small UK firm, the most important thing is that the relief is not reserved for big corporations – but the costs and conditions of the decision must be carefully calculated.
What to do
- Read the announcement from the Ministry of Development and Technology.
- Contact the company managing the zone in the region where you want to invest – it issues support decisions.
- Wait for the final text of the act before signing investment-related contracts.
- Talk to a tax adviser in Poland and the UK about how the relief will affect your company’s tax affairs.
Source: Ministry of Development and Technology, gov.pl (23.10.2026).
We assess factual corrections and substantive responses. Verified changes are reflected in our reporting.
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