The entrepreneurs having the permit to do business in the Pomeranian Special Economic Zone are exempted from tax due:

• investment costs specified in the permit
  or.
• level if employment specified in the permit

Aid for new investments may be granted with aid for job creation provided that the combined amount of both aids does not exceed the maximum admissible intensity of regional aid, with the maximum permissible aid defined as the product of maximum aid intensity and the higher of: costs of new investment or labour costs of newly-employed employees over two years.

Public aid according to the current legislation:

• Maximum admissible intensity of regional aid in the Pomeranian, Westpomeranian and Greater Poland Regions amounts to 40 per cent and in the Kuyavian-Pomeranian Region - 50 per cent,
• For small and medium - sized enterprises the rate is respectively 60 per cent and 50 per cent (in Kuyavian-Pomeranian Region 70 and 60 per cent).

The minimum amount of investmen costs must be EUR 100,000 and activity within the Pomeranian Special Economic Zone must be conducted in accordance with the conditions of the permit for at least 5 years (3 years for SMEs).

The entrepreneur should participate with his own capital, amounting to at least 25% of the total costs of the investment.

Public aid received from a number of different sourses both local and international are added up.