Poland Eases Tax Depreciation Rules to Spur Investment in High-Unemployment Areas
From 2026, a simplified rule will allow SMEs to accelerate investment write-offs, lowering their initial tax burden.
Starting January 1, 2026, micro, small, and medium-sized enterprises in Poland will gain easier access to preferential depreciation for buildings and structures, a move designed to stimulate investment in economically challenged regions.
The updated legislation simplifies the criteria for applying individual depreciation rates by removing a significant barrier. Previously, eligibility was restricted to companies in municipalities that met two conditions: an unemployment rate of at least 120% of the national average and a municipal wealth indicator below 100% of the national figure. Many locations were disqualified based on the wealth metric alone.
Under the new rules, only the unemployment level will be considered. An investment located in a municipality with a sufficiently high unemployment rate will qualify for the tax preference.
This change allows businesses to write off their investments more quickly. By applying individual depreciation rates, companies can recognize expenses sooner, which lowers their taxable income and reduces their income tax liability in the initial years after an investment.
The new regulations will apply to non-residential buildings and structures where key milestones occur after December 31, 2025. This includes projects for which a building permit becomes final, a construction notification period expires without objection, or an asset is first entered into the company’s fixed asset register if a permit or notification was not required.
