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Katowice Special Economic Zone

The Katowice Special Economic Zone is a leader among Polish special economic zones. Currently, the KSEZ operates more than 300 enterprises, which jointly invested about PLN 31 billion and created over 70,000 jobs. The Sosnowiec-Dąbrowska Subzone in Dąbrowa Górnicza is part of the Katowice Special Economic Zone, the most effective economic zone in Europe and in Poland (ranking The Financial Times, 2017):


  • the area – over 187 ha of the city area covered by the zone,
  • investors – 48 in the whole subzone, 10 in Dąbrowa Górnicza,
  • total number of jobs – 18,7k, in Dąbrowa Górnicza 4950 people
  • investment expenditures – PLN 5.4 billion, in Dabrowa Górnicza 3.9 billion


The company operates in the Katowice Special Economic Zone (KSSE) on the basis of a permit obtained. The permit to operate in the KSSE contains two conditions that must be met by the investor. The first is to create a certain number of new jobs within the zone by a specific date. The second is to incur a specified amount of capital expenditures within the zone by a specified date. The date of implementation of these two conditions is determined by the investor.

Newly hired employees should be understood as the number of staff employed after obtaining a permit for economic activity in the zone in connection with execution of a new investment.

The entrepreneur undertakes not to transfer, in any form whatsoever, the assets the investment expenditure related to:

  • for a period of 5 years after completion of the investment in the case of large enterprises,
  • for a period of three years in the case of small and medium-sized enterprises.

The Investor undertakes to conduct business activity:

  • for a period of not less than 5 years from the moment the investment is completed,
  • for a period of not less than 3 years in the case of small and medium-sized enterprises.

The investor undertakes to maintain the declared employment:

  • for a period of not less than 5 years from the moment the investment is completed,
  • for a period of not less than 3 years in the case of small and medium-sized enterprises.

Moreover, the investor is obliged to submit monthly reports, containing information on the current employment status and the amount of investment expenditures to the company manging the zone – KSSE S. A.

Conditions to be met by investors

The condition of investing (getting privileges – a tax exemption) in the KSSE is obtaining a permit to conduct business activity in the zone. That authorization shall specify the object of the business activity and conditions relating in particular to:

  • employment of a certain number of staff for a specified period of time,
  • an investment exceeding the specified amount, with a minimum investment cost of 100 thousand Euro.

There is no minimum employment requirement. The project is evaluated individually by the committee and the management board of the KSS; it is assumed that the number of new jobs should correspond to the average indicator in the subzone. At present, the rate is about 35 jobs per hectare.

How to get a permit for business activity in the Zone?

Decision about entrepreneurs who are granted a permit shall take place by tender or negotiation on the basis of a public invitation. The manner of conducting the tender or negotiations, as well as their terms and conditions, and criteria for evaluation of intentions concerning economic undertakings within the zone are specified in the Regulation of the Minister of Economy and Labour (Journal of Laws 04.254.2540).

Conditions for granting aid for a new investment:

  • the share of own resources amounting to at least 25% of the total investment costs,
  • conducting business activity for a period of not less than 5 years from the moment the investment is completed,
  • maintenance of assets the investment expenditures were related to for a period of 5 years from the date of their entry into the records,
  • maintaining newly created jobs for a period of not less than 5 years.

In the case of small and medium-sized enterprises, a three-year period is assumed to be applied instead of a conditional five-year one.

What are the eligible costs?

Expenditures eligible for aid are deemed to be investment costs (less tax on goods and services and excise duty if they can be deducted in accordance under separate provisions) incurred within the zone during the period of validity of the permit, which are either:

  • the purchase price of land or the right to its perpetual usufruct;
  • the purchase price or production cost of fixed assets, provided that they are included, in accordance with separate regulations, in the taxpayer’s assets;
  • the cost of expanding or modernising existing fixed assets;
  • the purchase price of intangible assets related to the transfer of technology through the acquisition of patent rights, licences, know-how or unpatented technical knowledge, subject to paragraphs 1 and 2. 2 i 3.

Costs related to the acquisition of assets covered by a lease other than land, buildings and facilities shall be taken into account only if the lease takes a form of a finance lease and includes an obligation to purchase assets at the end of the rental or lease period. With regard to the rental or lease of land, buildings or facilities, the lease must last for at least 5 years from the expected date of completion of the investment project and, in the case of small and medium-sized enterprises, for at least 3 years.

Intangible and legal assets must fulfil the following cumulative conditions:

  • they will be used by the entrepreneur receiving regional aid only in the enterprise on behalf of which the entrepreneur receives aid, and will be included in the assets of that enterprise and remain there for at least 5 years, and in the case of small or medium-sized enterprises – for at least 3 years;
  • they will be purchased from a third party under conditions that do not diverge from normal investment practices;
  • they will be subject to depreciation in accordance with the provisions of the Accounting Act.


Katowice Special Economic ZONE
Sosnowiec- Dabrowa Subzone

Żytnia 8 Str.
41-200 Sosnowiec
tel. + 48 32 292 01 06,
fax + 48 32 720 26 56

Contact person:
Bartłomiej Leszczyński
tel +48 606 619 337