Radom City Municipality
Property Tax Exemption for Entrepreneurs Investing in the Purchase or Construction of Real Estate
From January 1, 2026, a new resolution of the Radom City Council No. XXXIII/313/2025 on the exemption of newly constructed buildings and structures from property tax as part of de minimis public aid will come into force in Radom.
According to the adopted resolution, the property tax exemption covers newly constructed buildings or their parts, structures or their parts related to conducting business activity, located within the Radom City Municipality, for which the construction completion date falls after January 1, 2026, and whose total value of incurred expenditures (costs) on their construction exceeds PLN 3,000,000 net.
The exemption applies to facilities used for conducting production or service business activities.
The exemption does not cover buildings or their parts intended for activities in the following areas: fuel sales, development services, banking services, financial institution services, trade services, or electricity production from renewable energy sources (RES).
Legal basis:
Resolution No. XL/380/2026 on the exemption of newly constructed buildings and structures from property tax as part of de minimis aid
Rent Discounts for Lease
In accordance with the Ordinance of the President of Radom City No. 2351/2017 of June 28, 2017, the lease of land owned by the Radom City Municipality and the City with county rights is possible with a 99% discount on the following rate until the completion of the investment, but no longer than 24 months.
Lease rent rates for individual city zones:
- central zone – PLN 0.95/m²
- downtown zone – PLN 0.85/m²
- intermediate zone – PLN 0.75/m²
- peripheral zone – PLN 0.65/m²
Legal basis:
Ordinance of the President of Radom City No. 2351/2017 together with Annex No. 1
Tarnobrzeg Special Economic Zone
On August 21, 2001, by virtue of a Regulation of the Council of Ministers, item 1177 (Journal of Laws 107), the Radom subzone of the Tarnobrzeg Special Economic Zone was established, managed by ARP S.A.
Support is granted by the zone manager to an entrepreneur implementing a new investment consisting of:
- establishing a new enterprise,
- increasing the production capacity of an existing enterprise,
- diversifying production by introducing new products previously not produced in the enterprise,
- a fundamental change in the production process of an existing plant,
- acquisition of assets of a plant that has been or would be closed.
For certain types of activities (including the manufacture of tobacco products, alcoholic products, wholesale and retail trade, waste management, construction objects and construction works, catering services), a decision on support is not issued.
The entrepreneur receives support in the form of exemption from income tax (CIT, PIT), which constitutes regional aid.
In the Radom subzone, the decision on support is issued for a period of:
- 15 years – in the case of investment on land located within the boundaries of the special economic zone (Article 13(5) of the Act of May 10, 2018 on supporting new investments);
- 14 years – in other cases.
To obtain a decision on support, in addition to meeting the above quantitative criterion, the new investment must meet the qualitative criteria:
- criterion of sustainable economic development
and - criterion of sustainable social development.
| Parameters for granting public aid | Entrepreneur size | |||||||
| Large | Medium | Small | Micro | |||||
| New investment | Reinvestment | New investment | Reinvestment | New investment | Reinvestment | New investment | Reinvestment | |
| Required minimum investment expenditure (in PLN million) | 10 | 5 | 1 | 0,5 | 0,5 | 0,25 | 0,2 | 0,1 |
| Amount of public aid | 40% | 50% | 60% | 60% | ||||
| Number of qualitative criteria to be met | 5 | |||||||
| Validity period of the support decision | 14 years | |||||||
Legal basis:
- Act of May 10, 2018 on supporting new investments
- Regulation of the Council of Ministers of December 27, 2022 on public aid granted to certain entrepreneurs for the implementation of new investments
- Regulation of the Minister of Entrepreneurship and Technology of August 29, 2018 on determining areas and assigning them to managers
- Regulation of the Council of Ministers of December 27, 2023 amending the regulation on public aid granted to certain entrepreneurs for the implementation of new investments
- Regulation of the Minister of Development of August 5, 2020 on entrusting the area manager with performing tasks in a separated area
Municipal Labor Office in Radom
Website of the County Labor Office in Radom: www.mupradom.praca.gov.pl
This support is usually provided in the form of referring unemployed persons to internships (with whom the investor concludes employment contracts) or reimbursement of costs for equipping/fitting out newly created jobs (up to a maximum of 6 times the average remuneration), where employed unemployed persons will work. The labor office may also provide support in the form of, among others: referral under intervention works, reimbursement of social insurance contributions, subsidies to the salaries of employees 50+.
It is worth visiting: www.zielonalinia.gov.pl
Financing Institutions
Industrial Development Agency S.A. – among the services offered by ARP S.A. are:
- Loans for large enterprises
- Loans for SMEs
- ARP Factoring
- Leasing of machinery and equipment
More information is available at www.arp.pl
Mazowiecki Credit Guarantee Fund / Mazowiecki Regional Loan Fund – support from the institution targeted primarily at the SME sector. Mazowiecki Credit Guarantee Fund S.A. offers not only guarantees securing bank loans, but also leasing and tender guarantees. Thanks to the latter, the entrepreneur can participate in several tenders without blocking financial resources through tender deposits. More information can be obtained on the websites: www.mfpk.com.pl and www.mrfp.pl
Kazimierz Pułaski University of Radom – the Faculty of Mechanical Engineering conducts broad cooperation with entrepreneurs and offers, among others, support in R&D works. More information can be obtained on the website www.mechaniczny.uniwersytetradom.pl
Government Grants
Investment Incentives – Government Grants
Government grants are awarded on the basis of the Program for Supporting Investments of Significant Importance to the Polish Economy for 2011–2030 (“Program”) adopted by the Council of Ministers on July 5, 2011 (amended on October 1, 2019).
Form of Support
Support is granted in the form of a subsidy based on a bilateral agreement concluded between the minister competent for economic affairs and the investor. The agreement regulates in detail the conditions for the payment of the subsidy, while maintaining the principle that the subsidy is paid proportionally to the degree of fulfillment of obligations.
Titles of Support
Within the Program, support for initial investment will be granted under two titles: qualified costs of creating new jobs and qualified costs of investment. The Program is fully financed from the state budget.
The Program provides support for investments under three titles:
- Support under the costs of creating new jobs (employment grant)
- Support under the qualified costs of a new investment (investment grant)
- Support for employee training
TRAINING GRANT – in addition to the above grants
Program Operator
The operator of the Program and the body granting public aid is the minister competent for economic affairs (currently the Minister of Development and Technology). The Polish Investment and Trade Agency S.A. is responsible for preparing and presenting to the Inter-ministerial Team for Investments of Significant Importance to the Polish Economy (hereinafter referred to as the Team) investment project dossiers and preparing all documents necessary to carry out the entire procedure for granting financial support.
Each project is subject to individual assessment by the Team, based on the detailed criteria specified in the Program.
The appropriate unit for providing information is the Investment Center (CI) of PAIH.