New rules will be valid from 5^th September 2019. According to new rules, income tax exemption will be accessible for all the enterprises across Poland. It will vanish the rules of the special economic zones. However the present regulations on the special economic zones will be still valid. New rules will mainly affect the entrepreneurs who plan new investments. New regulations vary in Poland in terms of an income tax exemption due to minimum price of investment. For instance in Lower Silesia prices will decrease from 40 to 20 mln PLN in some of the regions and in Mazowsze Voivodeship will increase from 80 to 100 mln PLN.