Planned amendments to the Act on Supporting New Investments
The Polish Ministry of Finance and Economy has announced planned amendments to the Act on Supporting New Investments. Although the draft bill has not yet been published, the preliminary assumptions already indicate material changes to the PSI framework, both in procedural terms and in the practical application of the related tax exemption.
According to the currently available information, the draft amendment to the Act on Supporting New Investments is expected to be adopted in Q2 or Q3 2026, which means that the new rules could enter into force at the beginning of 2027.
One of the most significant proposed changes is the digitalisation of the process for obtaining a support decision through the introduction of the Electronic PSI Platform (ePSI). This may streamline the application process and improve transparency in communication with the authorities.
Another important element of the planned reform is the proposed departure from the concept of “strict links” when determining tax-exempt income in reinvestment scenarios. This has long been an area of interpretative uncertainty and practical difficulty for businesses operating under the PSI regime.
Particular attention should also be paid to the proposal to allow taxpayers to obtain an opinion from the Head of the National Revenue Administration (KAS) regarding the scope of the applicable exemption. Such a solution could materially increase legal certainty by allowing businesses to obtain formal confirmation of how the tax exemption should be applied.
The planned amendments also include changes related to the determination of employment levels and the assessment of compliance with employment-related conditions, which may be relevant both for new investors and for entities already operating within the PSI framework.
In practice, one of the key questions is whether, and to what extent, the new rules will affect support decisions already granted. As is often the case, the transitional provisions will be crucial.
As noted by Łukasz Łebski, Director of the Tax Reliefs and Incentives Team at Thedy & Partners:
“2026 may prove to be a breakthrough year from the perspective of investment tax relief. On the one hand, it marks the end of the special economic zone permit regime, and on the other, we are already seeing the assumptions of a reform of the PSI mechanism. The proposed changes point in the right direction, as they address practical issues that businesses operating under PSI have been facing for years. We now need to wait for the draft wording of the specific provisions.”
Businesses that already benefit from support decisions, as well as those planning new investments, should closely monitor the direction of these planned amendments and assess their potential impact in advance.
If you have any questions regarding a support decision obtained by your company, please contact us.