WAI

INVESTMENT PLOTS & BUSINESS MATCHING

Maximum Public Aid Calculator

Maximum Intensity of Regional Aid

Forms of regional aid in Poland:

  • Government grants
  • Corporate income tax exemption in Special Economic Zones
  • Exemption from real estate tax
  • EU Funds

For an investor to obtain the regional aid it is necessary to provide:

  • Incentive effect
  • The investment has to be maintained for at least 5 years from the date of its completion (3 years in case of SMEs)

Value of the aid is expressed as a percentage of eligible costs (whichever is higher):

  • Investment costs
  • 2 years wage costs

The maximum intensity of the regional aid in the Macroregion Eastern Poland may not exceed:

  1. for micro and small enterprises - 70%
  2. for medium-sized enterprises - 60%
  3. for large enterprises - 50%

Calculation of the maximum amount of the regional aid

I. Newly created work places:
Number of newly employed workers
Estimated monthly net wage for 1 person: EUR
Compulsory employer contributions: (max. 20.74% as of November 2012) EUR
Two-year total cost of labor costs: EUR
II. Incurred Investment Costs:
Purchase / perpetual usufruct of land EUR
Lease / Rental fees of:
land and buildings (must continue for at least 5 years or 3 years – SME, after completion of the project)
assets other than land and building - only in the form of financial leasing with obligation to buy an asset after its term of lease
EUR
Cost of purchasing or manufacturing of fixed assets (e.g. machinery) EUR
Cost of extension/modernization of the existing fixed assets EUR
Cost of intangible assets EUR
Total eligible investment costs: EUR
Define the size of the enterprise:
If you are a partner enterprise, you must add a proportion of the other enterprise’s staff headcount and financial details to your own data.
Maximum amount of the regional aid: EUR
If this is an investment only within the premises of SEZ, than the maximum amount of the regional aid = amount of unpaid CIT

Example:
Assumptions:
•EUR 40 mln of eligible costs
•regional intensity: 50% (large enterprise)
•maximum amount of regional aid:
EUR 40 mln x 50% = EUR 20 mln

Year Income (mln EUR) CIT: 19% (mln EUR) CIT payment
2011 0 0 0
2012 8 1.52 0
2013 12 2.28 0
2014 17 3.23 0
2015 25 4.75 0
2016 50 9.5 1.28
21.28

In 2016 the Investor exceeds regional aid by EUR 1.28 mln, that’s why he is obliged to pay the CIT tax


Investment Plots & Business Matching Database co-financed by the European Regional Development Fund within the framework of the Operational Programme Development of Eastern Poland 2007-2013.
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