Real property tax exemption
In Jasło, real property tax exemption is part of the regional investment aid offered to support initial investment projects under a resolution of Jasło Town Council.
Real property tax exemption applies to buildings or their parts newly erected by entrepreneurs for the purposes of their business activity within the town of Jasło, constructions or their parts newly erected by entrepreneurs in connection with the initial project implementation as defined in Art. 3 (10) of the Ordinance of the Council of Ministers on the conditions for granting real property tax and vehicle tax exemptions constituting regional investment aid, aid for culture and heritage conservation, aid for sports facilities and multifunctional recreational infrastructure or aid for local infrastructure, dated 9 January 2015 (Dz.U. of 2015, item 174).
The exemption period depends on the enterprise size and the construction value and varies between 1 and 5 years.
Corporation tax exemption
Within the area of Jasło there is a subzone of the Tarnobrzeg Special Economic Zone Euro-Park Wisłosan. It encompasses 61.03 ha.
The conduct of business within the Zone requires authorisation from the Management Board of Agencja Rozwoju Przemysłu S.A. in Warsaw, under which a company can receive public aid in the form of a corporation tax exemption or a personal income tax exemption. Developers can choose which form of aid they wish to receive: public aid for new investments or public aid for creation of new jobs.
The public aid level depends on the entrepreneur’s size. For Jasło in the Podkarpackie Province, the maximum aid intensity for regional investments is:
– for small enterprises: 70% of investment expenditure or two-year labour costs of new recruits,
– for medium-sized enterprises: 60% of investment expenditure or two-year labour costs of new recruits,
– for large enterprises: 50% of investment expenditure or two-year labour costs of new recruits.
Entrepreneurs developing large projects in SEZT can apply for a subsidy from the Ministry of Development under the government Programme for Support of Investments with Significant Impact on the Polish Economy 2011-2020.
The public aid sums received by an entrepreneur from different sources are added together up to the amount available for a given area.
The minimum value of a new investment in SEZT is €100,000 (for zonal areas created before 1 January 2009). For other cases, the criteria for new authorisations apply. Developers must fulfil at least one of the following: