Tax Exemptions for Investors:

When running business activity within the area of Lodz Special Economic Zone, the investors may obtain a regional state aid which is granted in the form of the personal or corporate income tax exemption. The state aid may be granted for: 
- setting up a new investment,
- creating new workplaces.
The investors can freely choose the aid they want to obtain and benefit from. They receive support until the full amount of the state aid is not used up, however no longer than by 2020.

Subzone Kutno as well as whole Łódz Special Economic Zone offer highest level of the state aid in Europe. It amounts to:
- 70% for small enterprises
- 60% for medium enterprises
- 50% for large enterprises

Moreover, there is an opportunity to acquire property tax exemption for investments generating high employment (up to 5 years). See text of resolution below:

SHORT PART OF TEXT OF RESOLUTION OF KUTNO CITY COUNCIL (15.05.2007)
regarding to real estate tax release and resolving the Regional Assistance Program
 (important sections)
The regional assistance program for entrepreneures creating new jobs as the effect of realization of new investment, dispensed at the area of Kutno City.

§ 1.
The real estate tax release is concerning to grounds, buildings and constructions connected with realization of the new investment.

§ 5.
The regional assistance program doesn’t provide the working (operating) aid  for operating:
1) about primal fabrication agrarians products enclosed in th Enclosure No 1 to the Treaty establishing the European Community;
2) about fabrication milk products which imitate or replace milk and milk products;
3) in sectors: fishery and aquaculture, shipbuilding, carbon, steel, synthetic yarns;
4) concern with export to 3rd countries or membership states;

§6.
1) Propose inference to Mayor of Kutno for accorded aid before started realized new investition.
2) Bear, day after resolution has go in,  efforts for new investition and create new jobs in 3 years for investition ended.
3) Accomplishment of new investment at the area of Kutno City from the day of ending the investment in the term of 5-years or 3-years time in case of small or medium entrepreneurs.
4) Maintaining the new jobs from the day creating them in the term of 5-years or 3-years in case of small or medium entrepreneurs.

§7.
The costs qualifying to the regional aid to creat new jobs compose 2-years costs which bear the entrepreneur.

§8.
Entrepreneur acquire rights to aid in day when new jobs are create , which 9§ talk about.

§ 9.
Length of term of tax release:
In case of the aid formed as the real estate tax release, the discharge of tax is vested in the term of:
a) 1 year – if in 3 years-time from the day of finishing the new investment, min. 20 new jobs are created,
b) 2 years – if in 3 years-time from the day of finishing the new investment, min. 50 new jobs are created,
c) 3 years – if in 3 years-time from the day of finishing the new investment, min. 100 new jobs are created,
d) 4 years – if in 3 years-time from the day of finishing the new investment, min. 150 new jobs are  created,
e) 5 years – if in 3 years-time from the day of finishing the new investment, min. 300 new jobs are created.

§12.
1) Maximum aid intensity cannot be higher than 50% of costs qualifying to the regional aid.
2) With the exemption aid in case of small entrepreneurs activating in the sector of transport should be min.70% costs qualifying to the regional aid.
3) With the exemption aid in case of medium entrepreneurs activating in the sector of transport should be min. 60% costs qualifying to the regional aid.

§13.
The regional assistance program is subject to sum up with every another public aid with reference to costs qualifying to the redional aid enclosed in §12.

Property taxes in 2010:

- on buildings or their parts used for business activities – 20,45 PLN/1m2
- on other structures - 2% of the total value
- on land for business purposes – 0,77 PLN/1 m2

In the past, the Kutno district had been classified as one of high unemployment risk. This fact has launched a series of supportive activities to encourage new businesses, including e.g. donations from The District Labor Office for trainings, partial refunds for newly employed.
Town’s Hall declares full helping and support for investor in all of the administrative steps before start of the enterprise.