Poland has published the Law of 10 May 2018 on Supporting New Investments, which enters into force on 30 June 2018. The Law essentially provides for the granting of income tax exemptions (support) for 10 to 15 years for new investments made in any area of the country, except for areas with undeveloped mineral resources, unless the investment is in developing those resources. Whether support is granted and the level of support depends on certain factors, including the location of investment, the size of investment, the rate of employment in the area, etc. For companies already granted permits and tax incentives under the Law of 20 October 1994 on Special Economic Zones (SEZ), the SEZ rules and incentives are grandfathered until 31 December 2026.