New Aid for Energy-Intensive Industries Related to Energy Costs

The Council of Ministers has adopted a bill on aid for undertakings operating in energy-intensive sectors in respect of electricity costs. The bill introduces a new mechanism providing aid for electricity costs, financed through a temporary increase in the CIT rate applicable to selected undertakings operating in the fuel and energy sectors.

Regulatory Background

The bill was developed in response to persistently high electricity costs incurred by Poland's energy-intensive industry. According to the explanatory memorandum accompanying the bill, Poland recorded the highest electricity prices for the largest undertakings in the European Union in the second half of 2025 (EUR 171.6/MWh).

The measure aligns with the EU Clean Industrial Deal State Aid Framework (CISAF) and the temporary METSAF guidelines adopted in response to the crisis in the Middle East and rising energy commodity prices.

Aid

Beneficiaries

Aid will be available to undertakings that cumulatively:

• derive more than 50% of their revenue from activities across the heavy industry and manufacturing sectors, including mining and extraction, food processing, textiles, wood and paper products, refineries, chemicals, pharmaceuticals, plastics and rubber, glass and ceramics, iron, steel and non-ferrous metals production, as well as the manufacture of batteries and accumulators, electronics, electrical equipment, automotive components and furniture (the full list of PKD codes is set out in the Annex);
• carried out those activities throughout the eligible period and continue to carry them out on the date of submission of the aid application;
• are included in the register of industrial consumers maintained pursuant to the Renewable Energy Sources Act;
• hold title to the property required for the investment necessary to obtain the aid; and
• satisfy the remaining formal requirements (including the absence of tax and social security arrears, not being an undertaking in difficulty, and not being included on sanctions lists).

Form and Amount of Aid

The aid will take the form of a grant compensating electricity costs, awarded for a period of up to three consecutive years, but no later than December 31, 2030. The grant will cover up to 50% of the undertaking's annual electricity consumption.

The annual aid amount per MWh of eligible consumption may not exceed 50% of the average electricity sale price  published by the President of the Energy Regulatory Office (70% in 2027, with respect to electricity consumed between March 1 and December 31, 2026), nor may it result in the electricity price being reduced below EUR 50/MWh.

Obligation to Implement a New Investment

A condition for receiving aid is the allocation of at least 50% of the aid amount to investments contributing either to reducing the costs of operating the electricity system or to addressing the needs of the electricity market and the electricity system. Such investments may not result in increased consumption of fossil fuels.

Eligible investments include, in particular, investments:

• enhancing demand-side flexibility and enabling electricity consumption to be adjusted in response to market signals or signals issued by electricity system operators;
• in electrification and energy efficiency;
• in renewable energy sources and their integration with the undertaking's consumption profile; and
• in infrastructure enabling the undertaking's facilities to operate in a flexible and secure manner.

The investment must be commissioned within 48 months of the grant of aid (or, exceptionally, within 60 months where justified by technical considerations and the importance of the investment for energy security, reducing energy intensity or lowering the unit cost of energy).

Aid Scheme Operator and Application Procedure

Bank Gospodarstwa Krajowego (BGK) will act as the aid scheme operator responsible for conducting calls for applications. The list of selected beneficiaries will, however, be determined by a selection committee appointed by the Minister of Finance and Economy and composed of representatives of selected ministries, institutions, BGK and Polish Power Grids (PSE).

The conditions and evaluation criteria applicable to aid applications, the types of investments eligible under the scheme and other detailed matters will be specified in a program to be adopted by the Council of Ministers.

Scheme Budget

The budget of the scheme amounts to PLN 4.8 billion.

Funding for the scheme is to be secured through increased CIT rates applicable to taxpayers engaged in natural gas or crude oil extraction, production of liquid fuels from crude oil refining, trading in natural gas, liquid fuels or crude oil, as well as electricity transmission or distribution, provided that they satisfy the conditions set out in the bill. The applicable CIT rates will be: 30% in the first year, 26% in the second year; and 23% in the third year. Following that period, the standard CIT rate will be reinstated.

Entry into Force

The bill has been adopted by the Council of Ministers and will now be considered by the Parliament.

The legislation is expected to enter into force on January 1, 2027. The Council of Ministers should adopt the aid scheme within three months of the bill entering into force, while the Minister of Finance and Economy should appoint the selection committee within 30 days following the adoption of the scheme.

The granting of aid will also be subject to a positive decision of the European Commission confirming the compatibility of the aid measure with the internal market.