The following are exempt from property tax in Opole:
- newly constructed buildings, structures or parts intended for business activities;
- newly acquired land, buildings, structures or their parts intended for business activities, provided that they are used for this activity and that investment outlays are made on these properties not less than five times the annual value of the real estate tax within 1 year from the date of purchase;
- land, buildings, structures or parts thereof, in the event of starting to use them for business activity by the taxpayer, owned by the taxpayer, but previously not related to running a business, provided that they incur investment outlays related to launching or expanding the enterprise not less than five times the annual value of the property tax.
Amount of the exemption: up to EUR 200,000 (within the limit of de minimis aid)
Period: up to 3 years
Exemption from property tax for newly constructed buildings which meet following criteria:
- employment min. 100 people.
- investment cost min. 400 000 000 PLN and
The exemption amount – 40 % to 65 % of investment costs.
Period – up to 10 years.
MINIMUM ELIGLIBLE COSTS (PLN M)
Entrepreneurs operating in the subzone of the Special Economic Zone of Wałbrzych are entitled to receiving regional state aid in the form of tax reliefs (CIT or PIT income tax exemption, depending on the type of business activity conducted).
The income tax exemption is granted on the basis of decision of WSSE INVEST-PARK primarily for production activites. It is also possible to enter SEZ with service activities (developing software, data processing, hosting, providing services via web portals, financial audit, accounting and bookkeeping services, research and technical analysis, scientific research and development works, call centres).
In Opole City investor has to fulfill at least 5 of below criterias:
1. Consistency of the investment with the current national development policy (priority sectors).
2. Adequate level of exports of products or services.
3. Conducting R&D activities.
4. Participation in Key National Clusters or creation of a modern business services center with a range extending beyond the territory of Poland.
5. Possession of status of micro, small and medium – sized enterprises.
6. Creation of specialized jobs in order to conduct business activities covered by new investment and offered stable employment or creation of high-paid specialized jobs and offered stable employment.
7. Running a business with a low negative impact on the environment.
8. Predefined forms of cooperation with industry schools specialized in the given industry and supporting employees in constant development, acquiring education and professional qualifications.
9. Taking actions in the area of the employee assistance program.
Example of exemption
The size of the enterprise: large | Investment expenditure: PLN 1,000,000 | State aid intensity: 40%
Value of the unpaid (due) tax: PLN 400,000
Employers are assisted in the recruitment process. From identification of their staffing needs up to the process of selecting the best candidates.
- Supported employment
For the duration of internship the unemployed receive scholarship for interns paid by the Labour Office and equal to 120% of the benefit.
- Refunding the cost of standard or additional equipment
Labour Office may provide assistance in the form of refunding the cost of standard or additional equipment in relation to creating new workplaces for recommended persons and providing such workplaces with standard or additional equipment. Maximum amount of refund granted for a single workplace is PLN 23,000 gross.
- Intervention works
Intervention works relate to employers hiring recommended unemployed persons and Labour Office partially financing salaries of such persons.
- Funding salaries in relation to hiring unemployed persons over 50
This form of assistance is aimed at partially financing remuneration of unemployed persons over 50 registered in the Poviat Labour Office with 2nd aid profile.
- Refunding social security contributions and salary contributions of unemployed persons to the age of 30
Refunds will be made for the first twelve months of employment of unemployed persons up to the age of 30 in the following amount: PLN 1,800 + social security contributions.
- Employment voucher
Employment voucher guarantees that some remuneration cost and social security contributions will be refunded to employers in relation to hiring unemployed holders of such vouchers.
- Relocation voucher
Relocation voucher is granted to unemployed persons hired by entities located at least 80 km from their current residence. The aid in the form of relocation voucher can be granted in the amount laid down in the agreement but not higher than 200% of average monthly salary.
- Upgrading skills and competences of candidates, employees, and employers
The programme to support investments of high priority for Polish economy for 2011-2020. Foreign investors carrying out new investments projects in Poland of high priority for the economy, may receive special government support under “The programme to support investments of high priority for Polish economy for 2011-2020” which was approved by the Council of Ministers on 5 July 2011. The programme is aimed at fostering innovation and competitiveness of Polish economy by means of supporting new investments carried out by domestic and foreign companies. The support is provided solely to entrepreneurs who plan to carry out investments in the following priority sectors:
- modern services,
- research and development.
The support cannot be provided for the period longer than 5 years. Eligible expenditure include investment outlays directly linked to the investment less calculated VAT tax (net outlays) or two-year cost of work of newly hired employees.
- Support for eligible cost related to creating new jobs:
- new productive investment in priority sectors creating at least 250 new jobs, with minimum total eligible cost of the investment equal to PLN 40 million,
- significant new investment outside priority sectors creating at least 500 new jobs, with minimum eligible cost of the investment equal to PLN 1 billion,
- new investment in the sector of modern services creating at least 250 new jobs, with minimum investment outlays equal to PLN 2 million,
- new investment in research and development sector creating at least 35 new jobs for persons with higher education, with minimum total cost of the investment equal to PLN 3 million.
- Support for eligible cost related to carrying out new investments:
- new investment in priority sectors creating at least 50 new jobs, with the cost of new investment eligible for support equal to at least PLN 160 million,
- significant new productive investment creating at least 500 new jobs, with the cost of new investment eligible for support equal to at least PLN 1 billion,
The supported is granted by the Minister of Regional Development. The procedure is carried out by the Polish Information and Foreign Investment Agency (PAIiIZ).