The essential element to apply for public aid (tax exemptions) is to possess a permit to operate in a special economic zone.
Any entrepreneur who has a registered enterprise in Poland can apply for such a permit.
All sizes of enterprises – large, medium, small or micro – can apply to receive a permit.
For what types of businesses can one obtain a permit to operate in a zone?
Permits for operating businesses in a special economic zone are granted mostly for manufacturing activities. It is possible to also run service activities including:
services dealing with software and advising in the sphere of IT and other linked services,
services of processing data, hosting and website administration, Internet portal services,
financial auditing services,
services in the field of scientific research and technical analysis,
services in the field of scientific research and developmental works,
A detailed listing of activities excluded from the possibility to obtain a SEZ permit is included in the Regulation of the Council of Ministers on public aid granted to entrepreneurs operating under the permit to run their business on the territories of special economic zones (official document in polish).