In brief

• Draft act UC156 provides PLN 5 billion of support for companies investing in zero-emission technologies until 2036.
• Entrepreneurs will be able to choose between a targeted grant or an exemption from income tax.
• The new rules will implement EU state aid rules for clean industry (CISAF).
• Detailed eligibility conditions depend on the final shape of the act and implementing regulations.

Funds and forms of support

Companies that want to develop projects based on zero-emission technologies will get a choice between two instruments: a non-repayable targeted grant or a relief from income tax (Rząd rozda nowe dotacje na czyste technologie. 5 mld zł do podziału – wnp.pl) (Projekt ustawy przewiduje 5 mld zł na dotacje dla przedsiębiorstw na inwestycje neutralne emisyjnie – portalsamorzadowy.pl). The draft act was sent to the Government Legislation Centre (Rządowe Centrum Legislacji) on 29 October. The program's budget reaches PLN 5 billion and is meant to last until 2036.

Legal basis

The new rules are meant to implement into Polish law the EU framework for state aid for clean industry, known by the abbreviation CISAF (Nowe wsparcie dla przedsiębiorców. Do podziału 5 mld złotych | Strefa Biznesu – strefabiznesu.pl). The project, labeled UC156, regulates the rules for financing investments in zero-emission technologies.

What it means for companies

For enterprises planning energy-intensive investments or production modernization, a grant reduces the own-contribution share and the need for a loan. An income tax exemption improves cash flows during the investment payback period. Specific eligibility conditions, including the catalog of technologies and cost thresholds, depend on the final wording of the act and implementing regulations. Until then, companies should follow the subsequent stages of the legislative work.