Cash grants for low-emission projects until the end of 2025
The modern economy places ambitious goals on businesses related to emissions reduction and the transition towards sustainable development. In response to these challenges, the Polish Ministry of Economic Development and Technology offering entrepreneurs support in the form of cash grants for projects of strategic importance for the transition to a net-zero emissions economy, i.e., low-emission projects. Below, I present key aspects of this public aid, providing practical information for potential beneficiaries.
If you want to check if your company can apply for a grant from the Critical Technology Support Fund, schedule a free consultation with a specialist.
What projects are eligible for low-emission grants?
The aim of the program is to support initial investments related to:
1. Production of devices such as:
- batteries,
- solar panels,
- wind turbines,
- heat pumps,
- electrolyzers,
- CO₂ capture and storage (CCUS) facilities
2. Production of key components intended for direct use as material for the production of the devices referred to above and used for that purpose;
3. Production or recovery of related critical raw materials necessary for the production of the devices and key components referred to above.
Additionally, the project must be an initial investment with capital expenditure of at least EUR 110 million and lead to the creation of at least 50 new jobs.
Initial investment means one of the following:
1. Investment in tangible and intangible assets related to at least one of the following:
- establishing a new plant,
- increasing the production capacity of the existing plant,
- diversification of the plant’s production by introducing products or services not yet produced or provided by that plant, or
- a fundamental change in the overall production process of the product or products concerned by the investment in that plant;
2. Acquisition of assets belonging to a business that has closed or would have closed had the purchase not been made. The mere acquisition of shares in a business does not constitute an initial investment.
What are the conditions for receiving cash grants for low-emission projects?
The entrepreneur must commit to meeting at least 5 of the following criteria:
- Creation of specialized jobs
- Net increase in number of employees above the minimum threshold
- Incurring eligible costs significantly above the minimum threshold
- Cooperation with secondary schools or entities that make up the higher education and science system
- SME status
- Investment location in an area at risk of exclusion
- Investments in renewable energy
- Robotization and process automation
- Utilizing the potential of human resources
- Supporting the acquisition of education and professional qualifications and cooperation with vocational schools
- Creating regional connections
- Taking action to care for employees
- Running a business with a low negative impact on the environment
- Conducting R&D activities
A detailed analysis of the requirements within each criterion above should be carried out individually for a given investment project, so as to declare the implementation of criteria that will be optimal from the entrepreneur’s business perspective, while at the same time maximizing the benefits associated with cash grants for low-emission projects.
In order to obtain a cash grant, the entrepreneur must also meet other conditions:
- is not in difficulty as determined in accordance with the rules adopted by the European Commission for state aid for rescuing and restructuring non-financial undertakings in difficulty;
- was not obliged to repay prior state aid on the basis of a previous decision of the European Commission declaring the aid illegal and incompatible with the common market;
- has not relocated the same or similar activity or part thereof from a facility in the EEA to the facility where the low-emission project will be implemented within two years prior to submitting the application and undertakes not to relocate during the period of implementation of the low-emission project and two years after its completion.
Amount of cash grants for low-emission projects
The maximum amount of support is calculated according to the following formula:
Maximum support amount (PLN) = a × b × c ÷ 10
Where:
- a – amount of eligible costs of the low-emission project (in PLN).
- b – maximum aid intensity (in %).
- c – number of points obtained for committing to meet the criteria indicated above (minimum 5 criteria, 1 criterion = 1 point).
The aid intensity may not exceed 15%, 20% or 35% of eligible costs depending on the investment location (but in the case of investments in the production of heat pumps and key components, the indicated intensities are reduced by 50%), and the total amount of this aid per undertaking per Member State may not exceed the equivalent of EUR 150, 200 or 350 million depending on the investment location.
The indicated aid intensities are increased by 20 percentage points and 10 percentage points for investments carried out by small and medium-sized enterprises, respectively.
Eligible costs – what can be financed?
The program provides a wide range of costs that may be covered by a cash grant, including:
- purchase of land and perpetual usufruct rights;
- acquisition or creation of fixed assets;
- expansion and modernization of existing fixed assets;
- the purchase price of intangible assets related to technology transfer (e.g. patents, licenses, know-how, unpatented technical knowledge);
- rental or lease of buildings and land, provided that the rental or lease period lasts at least 5 years, and in the case of SMEs – at least 3 years, counting from the date of completion of the low-emission project,
- financial leasing of machinery and equipment (with obligation to purchase).

Deadline and sustainability of the low-emission project
A low-emission project must be completed within seven years after its commencement. After project completion, the entrepreneur is obligated to maintain the investment for a minimum of five years (or three years for SMEs).
Deadline to apple for cash grant
Cash grant may be provided until December 31, 2025, subject to the availability of funds within the program.
The application must be submitted before the start of the project. The start of work means the commencement of construction work related to the project or the first legally binding commitment to order equipment or any other commitment that makes the project irreversible, whichever comes first. Land purchase and preparatory work, such as obtaining permits and conducting preliminary feasibility studies, are not considered commencement of work.
Invest in your future – take advantage of the grant today!
Cash grants for low-emission projects, strategically important for the transition to a net-zero emissions economy, are a crucial form of support for businesses that want to actively participate in the energy and climate transition. The conditions for granting aid may seem straightforward, but investors may encounter numerous uncertainties when applying for and then settling the grant. Therefore, the application process requires careful preparation, with which I can assist. Given the limited duration of the program (until the end of 2025), potential beneficiaries should familiarize themselves with the detailed requirements and begin preparing their applications as soon as possible.
What advantages do we offer you?
I obtained several hundred million PLN of public support for companies in the form of cash grants and tax reliefs.
We support clients in the implementation of the project comprehensively from the stage of creating a project idea, through structuring a project, preparing application documentation, to the final settlement of the co-financing.
We offer competences in the field of taxes and finances – that is why we also support clients in the implementation of tax reliefs (e.g. R&D relief, IP Box) and other public support schemes to maximize our clients’ savings.
We apply knowledge in the areas of new technologies and project management.

Scope of the services
Applying my experience and knowledge, I can help you in the following areas, among others:
Advising on the business development strategy taking into account the available public funding
Analysis of a project in terms of meeting the evaluation criteria and proposing possible changes to the project's assumptions in order to increase the chances of receiving funding
Advising in setting up cooperation with the scientific community and creating consortia for the purposes of implementing R&D projects
Preparation of a comprehensive funding application together with a business plan in line with requirements
Preparation of financial analysis for the application for funding
Assistance during the project evaluation process by public body experts
Blog
If you’d like to learn more details about grants, tax incentives, or other topics, feel free to visit my blog.
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