► Land, buildings and constructions or their parts related to business activity and used by the taxpayer to realise new investments (apart from investments in trade) are exempted from taxes from one year (if the total investment cost was at least  PLN 100.000) up to three years (in the case of investment cost not smaller than PLN 4.000.000);

► The total of ‘de minimis’ aid for one investor during three years cannot be higher than EUR 200.000 (EUR 100.000 for the entity from road transport sector);

► New investment costs include:
   - price of land or the right of perpetual usurfruct;
   - price (gross) of buying or producing permanent assets such as buildings and constructions as well as their fittings related to the new investment;

► The aid will be granted only after the the proper application form has been completed.