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Except from the investment grants and tax relieves in the Special Economic Zones, investors may benefit from the following forms of incentives: 1. Grants for hiring unemployed and disabled persons. 2. Customs duty exemptions. 3. Local tax relieves. 1. Grants for hiring unemployed and disabled persons a) unemployed persons * reimbursement of costs of hiring an unemployed person - for up to 12 months, * reimbursement of up to 50 per cent of costs of employee training, * reimbursement of social-security contributions up to the limit of three minimum wages, * redeemable loans (up to 50 per cent) granted to employers for creation of new jobs, * reimbursement of costs of employing graduates (wages + awards + social-security contributions) - for up to 12 months or, if costs are reimbursed for every second month, 18 months. Competent authority: the County Labour Office, the Head of a County (Starosta) b) disabled persons * reimbursement of contributions to pension, disability, sickness and accident insurance, * financing of creation or adaptation of a workplace for a disabled person. Competent authority: the State Fund for Rehabilitation of Disabled Persons, the Head of a County (Starosta) Additionally, the employees who have taken up employment or internship or training outside their place of permanent residency in regions threatened by a particularly high structural unemployment are entitled to reimbursement of costs of commutation or accommodation. This facility may be used for up to 12 months. Competent authority: Head of County 2. Customs duty exemptions a) free zones and free warehouses Free zones and free warehouses are the areas of Poland where: * non-domestic goods are considered as being outside the Polish customs territory, * the placing of domestic goods entails the same consequences as the export thereof. Both domestic and non-domestic goods may be placed in a free zone. Goods placed in a free zone do not have to be presented to customs authorities and customs declaration is not required. b) in-kind contribution to the company An in-kind contribution made by a foreign investor to a company registered in Poland is exempted from customs duty. Competent authority: the Customs Office, the Revenue Office, and the Ministry of Economy 3. Local tax relieves a) real estate tax There is a possibility of a partial or a full exemption from the real estate tax. Example Manufacturing area: 10,000 sq. m. Real estate tax per one square mete: USD 2.00 Amount of exemption from real estate tax: USD 10,000 * 2 = USD 20,000 Competent authority: the Commune Council (Rada Gminy) b) tax on means of transport There is a possibility of a partial or a full exemption from the tax on trucks and buses. Passenger cars are not eligible for this incentive. Competent authority: the Commune Council (Rada Gminy) Text source: Polish Information and Foreign Investment Agency (PAIiIZ)