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THE ŁUKÓW SUB-ZONE
A Sound Investment!
Łuków Subzone
in the City of Łuków
Łuków Subzone
in Łazy

ALLOWANCES FOR ENTREPRENEURS

a) zone

On the area of Tarnobrzeg Special Economic Zone EURO-PARK WISŁOSAN assist for entrepreneurs is given in the form of tax exemptions which are regional aid due to:
- The cost of new investment or
- The creation of new jobs

Assistance is provided up to 70% of eligible investment costs or two-year labor costs of new employees.

The amount of income tax exemption under the new investment depends on the size of the company and is:
70% - in the case of micro and small enterprises
60% - in the case of medium-sized enterprises
50% - in the case of large enterprises

b) offered by local governments

Exemptions from taxes offered entrepreneurs by the Lukow Town
The authorities of the Lukow Town in their response to development of entrepreneurship in this area offer entrepreneurs, who want to set businesses up there, an exemption from a property tax.

The exemptions are assured by the act:

- The Act of the Lukow City Council of 17th June 2015 in reference to the exemptions of property tax associated with creating new jobs that are connected with new investments in the area of the Lukow Town; on the grounds of which it is possible to exempt structures and buildings or part of them as well as lands occupied by business operated, where new investments and new jobs were created in association with that investment, from property taxes:

  • 24 months, if from 3 to 10 new jobs were created;
  • 36 months, if from 11 to 20 new jobs were created;
  • 48 months, if from 21 to 50 new jobs were created;
  • 60 months, if more than 50 new jobs were created.

The Act is a programme of de minimis aid.

Allowances offered to entrepreneurs by the City of Łuków
Łuków communal authorities welcome the development of entrepreneurship in its territory offering exemption from property tax to investors looking to start their investment here. Exemptions are guaranteed by the resolution of 2014 on the introduction of exemptions from property tax in connection with the creation of new investments. Exemptions from property tax are given for a period of two years and include buildings or parts of buildings and land occupied for business purposes, which made new investments and created at least three new jobs in connection with this investment. The resolution provides for the de minimis.

c) tax rates

The amount of tax rates on business in the City of Łuków in 2016:
- On land - PLN 0.66 from 1 m²
- From buildings or their parts - 17,80 PLN 1 m² of usable area
- From the building - 2% of its value

The amount of tax rates on business in the Łuków Commune in 2015:
- On land - PLN 0.64 from 1 m²
- From buildings or their parts - 14.50 PLN per 1 m² of usable area
- From the building - 2% of its value

BUSINESS LICENSE FOR OPERATING IN THE ZONE

The basis for regional aid is business license for operating in the Zone issued by the managing institution, The Industrial Development Agency JSC in Warsaw.

Authorization shall be granted in the form of an administrative decision and determines inter alia the following issues:
- The subject of business of the trader
- The amount of expenses associated with new investment and terms they are incurred,
- Planned employment in connection with the implementation of new investment,
- Planned completion date.

Project co-financed by the European Regional Development Fund under
the Regional Operational Programme for Lubelskie Voivodeship

logo-project-en

Partners

City of Łuków

Herb Miasta Łuków

Łuków Commune

Herb Gminy Łuków

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CITY OF LUKOW OFFICE
Pilsudskiego 17 Street
21-400 Lukow
Poland

 
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LUKOW COMMMUNE OFFICE
Swiderska 12 Street
21-400 Lukow
Poland

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