With the help of can use micro, small and medium-sized enterprises, that is, any entity engaged in an economic activity irrespective of the legal form and funding sources.

 Place of business must be located in the city of Ełk.

Aid may be granted in the form of exemption from property tax for buildings that are a new investment in the municipality Of Elk i.e.. investment related to the acquisition by the land and the construction of buildings on them related to business, which was completed after the date of entry into force of resolution No. XXXIX. 391.17 Elk City Council of 19 December 2017r.

The exemption period is addicted to bear investment, i.e.:

For the land purchased from the municipality Of Elk for a period of:

·  1 year if financial outlays on new investment exceed 500.000 € (without VAT)

·  2 years, if the financial outlays on new investment exceeded the 1,000,000 PLN NET (no VAT)

·  4 years if financial outlays on new investment exceeded 1,500,000 PLN NET (without VAT).

For land purchased from other entities than the Municipality Elk for a period of:

·   6 MTHS, if financial outlays on new investment exceed 500.000 € (without VAT)

·   1 year if financial outlays on new investment exceeded the 1,000,000 PLN NET (no VAT)

·   3 years if financial outlays on new investment exceeded 1,500,000 PLN NET (no VAT)