Tax exemptions are one of the basic incentives for starting a business in Poland. The amount of tax exemption depends mainly on the amount of funds invested in Poland and to a certain extent also on the location of the investment. The Act on supporting new investments specifies the so-called public aid intensity indicator for each region in Poland. As a matter of principle, the biggest potential tax advantage is available in areas with a high level of unemployment. Based on information about the location and the amount of funds earmarked for the investment, the law firm presents an estimate of the possible tax relief, which constitutes state aid. The relief in question means an exemption from income tax. The applicable tax burden varies depending on the form of business. In Poland we have several tax rates, although in the case of companies the main applicable rate is 19%. The possibility to obtain exemption from the obligation to pay tax at 19% seems to be a true incentive, but it is available only for new investments in Poland which yield income. Lack of income (i.e. loss) does not generate investment exemptions in the above scope. The permit to conduct business in a SEZ (currently referred to as the decision on investment support) is issued for a definite period of time. If the real estate for investment is located in a Special Economic Zone, the support may be granted for up to 15 years. In other cases, i.e. when an investment is located elsewhere, the tax exemption is granted for a period of 10 years. The above certainly constitutes a great incentive to invest in Poland. Running a business in Poland does not have to be associated with high financial burdens. It should be noted, however, that in order to enjoy the above mentioned relief, it is necessary to assess the time needed to build a production plant and estimate its production capacity. It may turn out that the construction of a large production line may be a failed investment from the very beginning. If the construction period is significantly prolonged, the entrepreneur may not manage to achieve a sufficient income subject to exemption before the end of the permit validity period. That is why it is so important to draw up a good business plan for each investment.