End of Special Economic Zones in Poland – a key date for existing and new investors
On 31 December 2026, Special Economic Zones (SEZs) in Poland will officially cease to operate. This marks the end of a program that has played a significant role in Poland’s economic development and in attracting domestic and foreign investment for nearly 30 years.
31 December 2026 – a critical deadline for SEZ beneficiaries
As of that date, all SEZ permits will expire, regardless of the investor’s tax year. Importantly, any unused portion of the corporate income tax exemption will be forfeited and cannot be carried forward beyond 2026.
Last call to review SEZ tax settlements
As emphasized by Łukasz Łebski, companies that may not fully utilize their available tax exemption by the end of 2026 should treat the coming months as the last opportunity to review their SEZ tax settlements and identify potential actions to increase the level of exemption used.
Key areas to review before the end of 2026
In particular, companies should consider:
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reviewing historical tax settlements,
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verifying public aid discounting calculations,
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reviewing applied depreciation rates,
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assessing the impact of planned investments and costs on the exemption limit.
SEZ expiration and new investments – what happens next?
As noted by Kamila Grabowska, after 31 December 2026, land previously located within SEZs will lose its preferential status. This is particularly relevant for investors planning new projects in these areas, especially in the context of the duration of benefits available under the Polish Investment Zone (PIZ) and support decisions (DoW).
Proper timing and structuring of investments may be crucial to maximizing available tax incentives going forward.
If you would like to assess the impact of the SEZ expiration on your business, review your SEZ tax position or plan future investments under the Polish Investment Zone, please contact our tax advisory team.