Poland: Tax incentives for shipbuilding | KPMG | GLOBAL

Poland: Draft legislation providing tax incentives for shipbuilding, related industries

Poland: Tax incentives for shipbuilding

Draft legislation in Poland aims to develop the shipbuilding and related industries by providing various tax incentives.


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Among the proposed measures are provisions that would:

  • Allow taxpayers to choose between the corporate income tax and a flat rate sales value tax
  • Amend the value added tax (VAT) law, to extend the 0% VAT rate to ship construction and equipment 
  • Allow for application of a special economic zone status to areas intended for shipbuilding and related industries

It is anticipated that, if enacted, the legislation would be effective 1 January 2017.


Read an April 2016 report [PDF 312 KB] prepared by the KPMG member firm in Poland: Draft act on the development of shipbuilding and related industries

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