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Examples of counting the value of public aid

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The status of an enterprise influences the amount of public aid. The smaller the enterprise the bigger the percentage of provided aid can be granted.

Size of enterprise Lubuskie and Opolskie Province Dolnośląskie and Wielkopolskie Province
large up to 35% up to 25%
medium up to 45% up to 35%
small and micro up to 55% up to 45%

 

Example No. 1

Size of enterprise: small

Location: Opolskie Province

Investment expernses:

Land: 200.000 PLN
Machines, devices: 300.000 PLN
Buildings, constructions 300.000 PLN

Total cost of new investment:             800.000 PLN

Intensity of public aid:           55%

Value of public aid granted:

Total cost of new investment x intensity of public aid =
800.000 PLN x 55% =440.000 PLN

440.000 PLN is the value of public aid, meaning the value of not paid income tax

Income tax rate = 19%

Value of income exempt from tax:440.000 PLN  / 19% =  2 315 789,47 zł

 

 

Example No. 2

Size of enterprise: medium

Location: Wielkopolskie Province

Investment expernses:

Land: 500.000 PLN
Machines, devices: 700.000 PLN
Buildings, constructions 4.000.000 PLN

Total cost of new investment:             5.200.000 PLN

Intensity of public aid:           35%

Value of public aid granted:

Total cost of new investment x intensity of public aid =
5.200.000 PLN x 35% =1.820.000 PLN

1.820.000 PLN is the value of public aid, meaning the value of not paid income tax

Income tax rate = 19%

Value of income exempt from tax:1 820 000 PLN  / 19% =  9 578 947,37 PLN

 

 

Example No. 3

Size of enterprise: large

Location: Dolnośląskie Province

Investment expernses:

Land: 2 000 000 PLN
Machines, devices: 45 000 000 PLN
Buildings, constructions 5 500 000 PLN

Total cost of new investment:             52 500 000 PLN

Intensity of public aid:           25%

Value of public aid granted:

Total cost of new investment x intensity of public aid =
52 500 000 PLN x 25% = 13 125 000 PLN

13 125 000 PLN is the value of public aid, meaning the value of not paid income tax

Income tax rate = 19%

Value of income exempt from tax:13 125 000 PLN  / 19% =  69 078 947,40 PLN

 

 

Example No. 4

Size of enterprise: small

Location: Opolskie Province

 

Number of new employees: 8

Average gross salary:3000 zł

Compulsory social insurance contributions:

Retirement contribution (9,76%): 292,8 zł

Occupational injury insurance (1,93%): 57,9 zł

Pension contribution (6,5%): 195 zł

The Labour Fund (2,45%): 73,5 zł

The Guaranteed Employment Benefit Fund (Polish FGŚP) (0,10%): 3 zł

Total: 622,2 zł

Average monthly employment cost for 1 person:3 622,2 zł

Total cost of employment in the period of two years:695 462,4 zł

Intensity of public aid:                        55%

Value of public aid granted:

Two year costs of employment x intensity of public aid =695 462,4 zł x 55% = 382 504,32 zł

382 504,32 zł is the value of public aid, meaning the value of not paid income tax.

Income tax rate = 19%

Value of income exempt from tax:382 504,32 zł  / 19% =  2 013 180,63 zł

Large Investment Project

Large Investment Project is a new investment of which eligible costs to be covered by public aid are higher than the value of 50 mln EUR according to The National Bank of Poland (NBP) exchange rate published on the day that the permit was granted.

A new investment that is started by the same entrepreneur or another entrepreneur from the same capital group in the period of three years from the beginning of activities on another investment covered with public aid in the same subregion distinguished on level three (NTS 3) is said to be part of this same investment.
In the condition of regional public aid granted to an entrepreneur for realisation of Large Investment Project the maximum amount of aid is set according to the equation:

I = R x (50 mln euro + 0,5 x B + 0 x C)

Where:

I – maximum amount of public aid for a Large Investment Project,
R – intensity of public aid for the region where the investment will take place,
B – the value of public aid eligible costs exceeding 50 million EUR but not higher than 100 million EUR,
C- the value of public aid eligible costs exceeding 100 million EUR.

 

Example no.5

Size of enterprise: large

Location: Dolnośląskie Province

 Investment expernses:

Land: 5 000 000 EUR
Machines, devices: 90 000 000 EUR
Buildings, constructions 10 000 000 EUR

Total cost of new investment:                      105 000 000 EUR

Intensity of public aid:                                                25%

Value of public aid granted:

According to the equation for big investment projects

25% (50 000 000 EUR + 0,5 x 50 000 000 EUR + 0 x 5 000 000 EUR) = 75 000 000 EUR x 25% = 18 750 000 EUR

18 750 000 EUR is the value of public aid, meaning the value of not paid income tax

Income tax rate = 19%

Value of income exempt from tax: 18 750 000 EUR / 19% = 98 684 210,53 EUR

If an entrepreneur would like to get higher public aid for Large Investment Project with costs exceeding 100 million EUR that is the outcome of the equation he/she needs to obtain permission from the European Commission.