Deductions and encouragements
NEW TAX RELIEF FOR ENTREPRENEURS ...
Since January 2017 the new tax relieves took effect for entrepreneurs in two forms:
* Under the de minimis aid for a new property located in the Economic Activity Zone (SAG) in Bobolice:
1) exemption from property tax for a period of up to 10 years, depending on the number of jobs created
* Under regional aid for new investments throughout the whole commune:
1) exemption from real estate tax
2) exemption from tax on means of transport
when complying with one of the conditions:
1) incurring expenses for the creation of new investment or
2) incurring expenses for the creation of new jobs.
Discounts are aimed at entrepreneurs who are new entrepreneurs acquiring property from the commune of Bobolice or who acquired new investments to increase the production capacity of an existing plant. As newly acquired investments we mean the purchase of machinery, equipment, financial leasing (acquired financial assets must be new), construction, modernization, expansion, reconstruction of buildings, lease of land / buildings.
Exemption from real estate tax applies to, buildings, buildings or their parts occupied for conducting business, owned or held in perpetual usufruct, lease of land and buildings from the State Treasury or the commune.
Tax exemption on means of transport shall apply to the newly acquired vehicles related to the business activity, owned by entrepreneurs, with the exception of vehicles intended for the transport of goods by road for gainful activity. This means that the newly purchased vehicles must be used for activities other than transport.
The conditions which the entrepreneur must meet in order to get one of their chosen forms of relief:
Exemption from real estate tax in the Economic Activity Zone in Bobolice:
1. launching a new investment within 12 months and ending in a period not exceeding two years, counted from the date of the tax obligation associated with new investment;
2. the creation of new jobs according to the tables below
with ownership of real estate:
The period of exemption from property tax |
With a condition of employment of |
1 year |
1 employee |
2 years |
2 employees |
3 years |
3 employees |
4 years |
4 employees |
10 years |
at least 5 employees |
In case of lease:
The period of exemption from real estate tax |
Under the condition of employment of |
1 year |
2 employees |
2 years |
3 employees |
3 years |
4 employees |
from 4 to 10 years |
5 employees |
Exemption from real estate tax or means of transport throughout the whole commune within the framework of regional aid, including the Economic Activity Zone:
Tax exemption depends on the amount of incurred investment or the cost of creation of new jobs. The maximum aid intensity in the commune of Bobolice is up to 55% of costs incurred for micro and small enterprises and 45% for medium-sized companies and 35% for other companies.
The conditions for exemption are:
1) first of all a notification made to the commune of Bobolice about the intention to benefit from the exemption from tax on a specific form designated by a resolution of the Council, prior to the planned order, purchase, construction, etc ...
2) subsequently starting the investment within 12 months and ending in a period not exceeding two years, counted from the date of notification of the intention of taking advantage of the exemption from tax to the commune;
3) the share of own funds, including external sources of financing of at least 25% of the costs of the new investment;
4) in the option of incurring the cost of a new investment, no need to create new jobs;
5)in the option of creating new jobs one should bear the costs of the new investment and employ at least 2 new employees, whose two-year employment costs are the value of capital expenditures;
These allowances were decided at the November session of the City Council, with effect from 1 January 2017 and provide additional attachments to the communal support package for entrepreneurs.
Examples of proposals for deductions:
Assumptions: annual real estate tax PLN 85 268, the minimum cost of monthly employment PLN 2000 gross plus derivatives, i.e. a total of PLN 2392.80 monthly, PLN 28 713,60 annually.
I variant: De minimis aid in the Economic Activity Zone in Bobolice:
the owner of the new investment
No. |
Number of newly employed employees |
The cost of creating a workplace |
Amount of tax due for the period of exemption |
Period of exemption entitlement |
1 |
2 |
3 |
4 |
5 |
1 |
1 |
28.713,60 |
85.268,00 |
1 year |
2 |
2 |
114.854,40 |
170.536,00 |
2 years |
3 |
3 |
258.422,40 |
225.804,00 |
3 years |
4 |
4 |
459.417,60 |
341.072,00 |
4 years |
5 |
5 |
717.840,00 |
426.340,00 |
5 years |
6 |
5 |
1.435.680,00 |
852.680,00 |
10 years |
II variant:
Regional aid for incurred investment expenses
For micro and small companies:
No. |
The annual amount of real estate tax |
Example costs of investment |
Amount to be used 55% x col.3 |
Foreseen period of exemption |
1 |
2 |
3 |
4 |
5 |
1 |
85.268,00 |
200.000,00 |
110.000,00 |
1 year 3 months |
2 |
85.268,00 |
500.000,00 |
275.000,00 |
3 years 2 months |
III variant:
Regional aid for creating new work places:
No. |
Amount of real estate tax |
Example number of newly formed workplaces |
Annual cost of employment |
Costs of upkeep for the following 12 months |
Total costs of creating a workplace col. 4+5 |
Amount to be used by the entrepreneur 55% x col.6 |
Approximate period of exemption |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
1 |
85.268,00 |
2 |
57.427,20 |
57.427,20 |
114.854,40 |
63.170,00 |
8 months |
2 |
85.268,00 |
4 |
114.854,40 |
114.854,40 |
229.708,80 |
126.340,00 |
1 year 5 months |
3 |
85.268,00 |
6 |
172.281,60 |
172.281,60 |
344.563,20 |
189.510,00 |
2 years 2 months |
4 |
85.268,00 |
10 |
287.136,00 |
287.136,00 |
574.272,00 |
315.850,00 |
3 years 8 months |
We invite you to read the detailed terms and conditions of the proposed exemptions, which are available on the website www.bip.bobolice.pl, in the tab INVEST IN BOBOLICE or to the seat of the Municipal Office, room 10A, contact 94 34 58 430.
__________________________________________________________________________________________
We have a qualified, reliable workforce offering support to investors at every stage of investment We try to meet the needs and preferences of entrepreneurs through various types of training, providing access to expert advice around business environment, openness to investment and organization of meetings aimed at forging closer relations at the level of local government - entrepreneurs, i.e .:
· Business breakfasts - Meetings started in 2013 and are organized by the commune twice a year, the idea of which is not only a dialogue and closer cooperation with local entrepreneurs, but also building mutual trust and raising important issues of entrepreneurship together.
· Bobolice Entrepreneurship Gala - Since 2012 it has become permanent in the socio-economic events in Bobolice. The idea of this project was born with the idea of the need to establish closer partnership relations with the entrepreneurs operating in the commune. The main objective of Bobolice Entrepreneurship Gala is the union of local entrepreneurs and encouragement to establish mutual cooperation. During the ceremony prestigious award called the "Bobolice Buds of Entrepreneurship" is awarded to entrepreneurs and their employees in the categories: for more than 20 years of activity, the title of "Distinguished worker" for a company, the investment of the year, for the business’s social responsibility.
· Promoting investment areas, amongst others, participation in the Competition "The Medal Winning Land" organized by the Polish Agency for Information and Foreign Investment Plc.
Benefits for entrepreneurs:
· Exempting entrepreneurs from real estate tax from 1 to 10 years for land and buildings intended for business activities within the territory of the Economic Activity Zone in Bobolice (SAG) – the exemption time depends on the number of employees,
· Exemption from tax both due to purchase of land, and lease,
· Purchase of investment land at a preferential price,
· Exemption from tax on means of transport and real estate in connection with the formation of a new plant or an increase in the production capacity of the existing plant in the town and commune of Bobolice - exemption within the regional aid,
· Exemption from income tax, with the creation of the Bobolice sub-zone of the Słupsk Special Economic Zone,
Assets:
· attractive investment areas, prepared in terms of technical infrastructure,
· tax preferences,
· the possibility of transfer, by the local entrepreneurs, of their activities to the areas under the auspices of the zone,
· full support of the local government at every stage of the investment and by close cooperation with entrepreneurs, i.e. among others, business breakfasts, entrepreneurship galas, vocational training, cooperation with the "NAUTA" vocational school in Bobolice and District Labour Office in Koszalin
· openness to investment in the context of public - private partnership,
· substantive support,
· investment promotion of an entrepreneur.
Updated: 2017-03-07