The German TV magazine Plusminus, broadcast by ARD, examines Poland’s economic development in its edition of 14 October 2026. Although high construction costs are also affecting Poland’s property sector, the real estate market appears more dynamic overall than in other European countries.
The report does not mention Poland’s special economic zones or the related incentive scheme known as the Polish Investment Zone (PSI, Polska Strefa Inwestycji), which has extended investment incentives to almost the entire country.
Companies investing in Poland and, for example, restoring a listed historic property for commercial use may benefit from additional incentives under certain conditions. Depending on the investment volume and the regional aid intensity, the Polish Investment Zone (PSI) offers the possibility of a corporate income tax (CIT) exemption. Under the current legislation, this tax exemption can be used over a period of 10 to 15 years, until the approved aid limit has been exhausted. A legislative amendment planned for 1 January 2027 proposes extending the validity period of investment support decisions to between 15 and 20 years.