Polish Investment Zone in 2026.  Over PLN 12.4bn in declared investments

The Polish Investment Zone significantly expanded its activity in the first half of 2026. By 30 June 2026, 332 decisions on support had been issued. According to the Polish Ministry of Economic Development and Technology (MRiT), the number of projects under implementation increased by 22% compared with the same period of 2025, while the declared value of investments rose by 29% year on year to more than PLN 12.4 billion. Polish micro, small and medium-sized enterprises received 72% of all decisions but accounted for 18% of the investment value, showing that the scheme combines a large number of SME projects with more capital-intensive investments by other investors.

The Polish Investment Zone is a nationwide investment support scheme that has operated in Poland since 2018. The latest figures are significant not only because of the increase in the number of support decisions, but also because they reflect business activity ahead of an important milestone at the end of 2026, when existing Special Economic Zone permits expire.

The figures published by the Polish authorities need to be interpreted carefully. They primarily concern declared investments and jobs resulting from decisions on support, rather than only expenditure that has already been incurred.

How fast is the Polish Investment Zone growing in 2026?

In the first six months of 2026, 332 decisions on support were issued. According to MRiT, the number of projects under implementation increased by 22% compared with the same period of 2025. The declared value of new projects exceeded PLN 12.4 billion, representing a 29% year-on-year increase.

For comparison, businesses received 646 decisions on support in the whole of 2025, declaring investments worth almost PLN 22 billion and the creation of more than 3,600 jobs. The figures for the first half of 2026 therefore indicate that investment activity within the scheme remains high.

How large has the Polish Investment Zone become since the programme began?

From the launch of the Polish Investment Zone in September 2018 to 30 June 2026, 4,032 decisions on support were issued. The total declared value of the investments covered by these decisions reached PLN 166.85 billion, with 57,118 new jobs declared.

For assessing the programme’s current activity, however, the number of decisions that remain active is more relevant. At the end of June 2026, there were 3,260 active decisions, representing approximately 80% of all decisions issued. They covered investments with a declared value of PLN 120.7 billion and 34,300 new jobs.

This distinction matters for investors analysing Polish Investment Zone data. The number of decisions issued is not the same as the number of completed projects, and the declared investment value should not automatically be treated as capital already spent in Poland.

Why do SMEs receive most Polish Investment Zone decisions but account for a smaller share of investment value?

Polish SMEs received 72% of all decisions on support in the first half of 2026 but accounted for 18% of the declared investment value. This means that the remaining 28% of decisions represented approximately 82% of declared investment expenditure.

This structure illustrates two different uses of the Polish Investment Zone. For smaller businesses, the scheme can support activities such as expanding a facility, increasing production capacity or acquiring machinery and other eligible assets as part of a new investment. At the same time, the system also covers projects with substantially higher individual values undertaken by other investors.

Since the Polish Investment Zone was introduced, Polish micro, small and medium-sized enterprises have received 2,610 decisions, representing 65% of all decisions issued, with a combined declared investment value of PLN 26.2 billion.

Is support under the Polish Investment Zone a business grant?

No. Support under the Polish Investment Zone takes the form of an exemption from corporate income tax (CIT) or personal income tax (PIT), within the applicable limits for public aid. The exemption applies to income generated from business activities connected with the new investment covered by the decision on support. To benefit, the investor must obtain a decision and carry out the investment in accordance with the requirements specified in that decision.

As a rule, Polish Investment Zone support may be available throughout Poland – the investment does not have to be located within a Special Economic Zone. Eligibility depends, however, on factors including the type of business activity, location, company size, the amount of eligible costs and compliance with quantitative and qualitative criteria.

What do the 2026 Polish Investment Zone results mean for companies planning to invest in Poland?

The growing number of decisions confirms that the tax exemption remains an actively used component of investment models in Poland. However, the availability of Polish Investment Zone support should not determine project location on its own – investors need to assess how the actual public aid limit affects the economics of a specific investment.

Before making an investment decision, an investor should verify in particular:

• whether the planned business activity qualifies for support,
• the public aid intensity available in the specific location,
• the required level of eligible costs,
• the qualitative criteria and conditions resulting from the decision on support,
• the investment timetable and the ability to make effective use of the tax exemption.

In practice, this means that when comparing several locations in Poland, investors should analyse Polish Investment Zone support alongside labour costs, workforce availability, energy, infrastructure and real estate.

Will the rules of the Polish Investment Zone change after 2026?

Changes are being prepared, but they currently remain at the legislative stage. Draft legislation UD391 amending the Act on Supporting New Investments is intended to adapt the system to the end of the Special Economic Zone regime and modify certain rules governing the Polish Investment Zone.

This means that the proposed solutions – including changes concerning the validity period of decisions on support – should not yet be treated as applicable law. Read more about the direction of the reform: Polish Investment Zone: planned changes and their importance for investors in Poland.

At the same time, companies that still hold permits issued under the Special Economic Zone regime should prepare for their expiry on 31 December 2026. We discuss the practical consequences in our analysis: Expiry of SEZ permits in Poland at the end of 2026 – how companies should prepare for tax settlement from 2027.

The latest Polish Investment Zone results primarily demonstrate the scale at which the instrument is being used: in less than eight years, it has covered more than 4,000 decisions and projects with a declared value exceeding PLN 166 billion. For businesses planning new investments, however, the scale of the programme is only one consideration. Assessing the conditions of the individual project and the legislative changes being prepared for the period following the end of the Special Economic Zone regime remains equally important.