Home \ Activity


Business Zone

Kamienna Góra Special Economic Zone for  Medium Business [Kamiennogórska Specjalna  Strefa Ekonomiczna Małej Przedsiębiorczości  (KSSEMP)] was established under the Act of  20th October 1994 on special economic zones  (with later amendments). It will operate until  the end of December 2026.

Head office of the Special Economic Zone for Medium Business  Inc is located in Kamienna Góra.   The company administrates invesment areas  with a total of 540,8285 hectares, in  the following cities: Jawor, Jelenia Góra, Kamienna Góra, Kowary, Lubań, Ostrów Wielkopolski, Piechowice, Zgorzelec and the  following municipalities: Bolków, Gryfów Śląski, Janowice Wielkie, Kamienna Góra, Lubań, Lubawka, Lwówek Śląski, Mirsk, Nowogrodziec, Prusice i Żmigród. Kamienna Góra SEZ has 17 subzones located in the following voivodeships: dolnośląskie and wielkopolskie.

Kamienna Góra Special Economic Zone for  Medium Business has released 126 permits.  Capital expenditures are more than 2,5 billion PLN  and there have been created more than 7,500 workplaces.  By comparison, initially declared investment was of  total value of 1.444 million PLN and  the declared employment rate was at the level of 2603 people.

We invite entrepreneurs to take advantage of  the benefits, offered by the location of  KSSEMP (Kamienna Góra Special Economic  Zone for Medium Business). We do believe that  attractively lying areas of the Zone combining  with public aid are an opportunity for every success.


Public Aid

Entrepreneur investing in Kamienna Góra  Special Economic Zone for Medium Business  acquires the right to benefit from the public  aid in the form of tax exemption.

We provide:

– public aid amounting to 25 percent of capital expenditures in the conduct of business for at least five years (45 percent and 35 percent in case of small and medium-sized enterprises in the conduct of business for at least three years), or

– public aid for creation of new workplaces, maintained for at least 5 years, amounting to 25 percent of the value of two years of employment costs for newly employed workers (45 percent and 35 percent in case of small and medium-sized enterprises – workplaces maintained for at least three  years).

The fixed aid ceilings shall apply in relation to  the total amount of public aid measures for  the aided project, regardless of whether that  aid comes from local, regional, national or  Community sources. A new investment should be understood as an  investment in fixed assets and intangible and  legal assets, which relies on creating a new or  expanding an existing business, diversification  of production of the company by introducing  new additional products, or a fundamental  change in the overall production process of an  existing business. A new investment should  also be considered an investment of buying a  company, which is in liquidation or would have  been closed if it was not purchased, and the  company is bought by an independent  investor. Aid intended for replacement  investment is not permissible.

For aid to entrepreneurs for the  implementation of large investment projects  (costs eligible for public aid exceeds  50,000,000 Euro) the maximum amount of aid  is determined by the following formula:

I = R x (50 million Euro + 0,5 x B + 0,34 x C)

where the symbols mean:

I – the maximum value of the aid for large  investment projects,

R – aid intensity for the  area of investment location, as determined in  accordance with paragraph 1,

B – the level of costs eligible for aid, over the  equivalent of 50 million Euro but not  exceeding 100 million Euro,

C – the level of costs eligible for aid exceeding  the equivalent of 100 million Euro.


The basis for the use of public aid is a permit  to conduct business within Kamienna Góra  Special Economic Zone for Medium Business,  provided by the management board zone. The  permit shall specify the subject and the  conditions of the economic activity in the zone  (the level of capital expenditures and the level  of employment).

The entrepreneur can also gain an exemption  from property tax. This decision is released by  the municipality in which the investment is  made.