An Investment Agreement: safe guard the tax implications of your investment
09.07.2025
Planning an investment in Poland? Since January 1st, 2025 the minimum value of an investment eligible for an Investment Agreement has been lowered to PLN 50 million. Hence, this instrument which will safe guard the tax implications of your investment is more accessible. See the benefits of an Investment Agreement and how to apply.

What is an Investment Agreement?
An Investment Agreement is an agreement between an investor and the Minister of Finance that ensures tax certainty and legal safety. It determines the tax implications of an investment project.
With an Investment Agreement you receive a single, binding interpretation of the tax regulations – without the need to apply separately to various authorities.
What are the Benefits of an Investment Agreement?
Tax certainty – You know in advance the tax implications of your investment, this will help you to avoid unexpected costs and risk.
Comprehensive approach – In a single procedure you can combine the equivalent of several legal instruments, such us:
- an advance pricing arrangement,
- anti-tax avoidance clauses
- individual tax ruling
- tax ruling on top-up taxation,
- binding excise information,
- binding VAT rate information,
An overall look at your investment and its tax implications – The Investment Agreement covers your entire investment project, based, e.g., on documents you provide.
Flexibility and dialogue with the investor – The Ministry of Finance adapts to the specific needs of the investor. We are open to discussing the schedule of the proceedings, or the form and deadlines for submitting clarifications.
Ongoing cooperation – Conclusion of the Investment Agreement marks the beginning, rather than the end of our cooperation. You will be assigned a permanent advisor who you can contact for assistance with tax matters related to your investment. You can also, at any time, consult any changes in your factual or legal status and find out the resulting consequences for the Investment Agreement.
Is Your Investment Eligible?
You can apply for an Investment Agreement if you are planning or implementing an investment in Poland worth at least PLN 50 million.
The Investment Agreement may concern investments in tangible fixed assets or intangible and legal assets related to:
- establishment of a new plant,
- expansion of the production capacity of an existing plant,
- introducing products not previously produced at the existing plant,
- fundamental change to the production process of an existing plant.
You can also apply for an Investment Agreement if you plan to acquire assets belonging to an establishment that has been closed or would have been closed if the purchase had not taken place. The assets must be acquired by an investor unrelated to the seller, and the acquisition of shares of the company itself is excluded.
Where Can You Get More Information?
More information on the Investment Agreement can be found on the Ministry of Finance website podatki.gov.pl.
Investment Agreement proceedings are handled by the Investor Tax Service Centre.
You do not have to be decided about submitting an application for the Investment Agreement to contact the Center. A non-committal preliminary meeting, where you can present your investment plans and learn more about Investment Agreements, can be organized.

The Investor Tax Service Center
- Tel.: +48 22 694 45 64
- E-mail: centrum.obslugi.inwestora@mf.gov.pl
Spis treściTable of contents
- Everything
- News (285)
- Events (171)
- Get Support (83)
-
Article
The Port of Gdansk with a direct container service to the USA
Gdansk strengthens its position on the map of global logistics
Dom wakacyjny nad jeziorem – lustrowody.pl
Cultural and recreational servicesShow allDiscover Lustro Wody – an exceptional year-round lakeside retreat located at the edge of Lake Kałębie, the largest lake in the Kociewie region and at the heart of the enchanting Tuchola Forest. Our holiday home comfortably accommodates up to 14 guests, offering six fully appointed bedrooms, three modern bathrooms, and a well-equipped kitchen for relaxed self-catering. Lustro Wody offers a rare blend of untouched nature and modern comfort – here you’ll enjoy exclusive access to a private…
"MADROG CONSTRUCTION" SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ
Industrial machinery and mechanical appliances and parts thereofOther instruments and apparatusShow allMadrog is a family-owned company established in 1988, specializing in the design and production of road maintenance and construction machinery. All machines are manufactured and custom-crafted to meet client needs, ensuring reliability, efficiency, and safety. Our blend of tradition and innovation has made us a trusted partner in Poland and worldwide.
Snapium
Snapium is a modern team offering rapid real estate purchases – apartments, houses, plots, commercial premises, and investment properties – regardless of their legal, technical, or financial status. We provide fast property valuation and cash payment (often on the same day), with no commissions or unnecessary formalities. We also take care of special cases such as properties with debt, inheritance issues, co-ownership, or those requiring renovation – fully handling all formalities on your behalf
-
Article
The Port of Gdansk with a direct container service to the USA
Gdansk strengthens its position on the map of global logistics
ArticlePoland is second after the leader in European Union maize exports
Poland is responsible for 26 percent of EU exports of this grain
-
Event
PAIH Business Forum 2025
PAIH invites you to an event called PAIH Business Forum 2025, which will take place between the 5th–…
EventThe 16th edition of SYMAS
Targi Kraków invites you to the Trade Fair for Processing, Storage and Transport of Bulk and Bulk Ma…
-
Institution
The Investor Tax Service Center
The Investor Tax Service Center is a unit operating within the Ministry of Finance
InstitutionPolish Investment and Trade Agency (PAIH)
The Polish Investment and Trade Agency (PAIH) is the partner of first-resort for entrepreneurs when …
The Export Promotion Portal uses cookies to make it easier for users to use the website and for statistical purposes. If you do not block these files, you agree to their use and saving in the memory of your computer or other device. Remember that you can change your browser settings to block the storage of cookies. More information can be found in Privacy Policy and Terms and conditions.