Between August and September an implementing legislation fully introducing the Act of May 10, 2018 on supporting new investments came into force. Until now, the area covered by the support program accounted for 0.1 percent of the country’s territory (approx. 25,000. hectares). After the changes have become effective, tax incentives will be available throughout Poland, in areas where one can run a business activity. The aim of the amendment is to broaden the offer of attractive investment areas for potential investors.