New Energy Cost Support for Energy-Intensive Industry (CISAF)
On 2 September 2026, Poland published draft law UD459, implementing the EU's Clean Industrial Deal State Aid Framework (CISAF). The mechanism is designed to reduce electricity costs for energy-intensive industry while spurring investment in clean technologies. Support may cover up to 50% of a company's annual electricity consumption, and the first qualifying period could already be 2026. Check the rules of the mechanism and estimate the potential support for your company using our calculator.
On 2 September 2026, draft law UD459 on support for energy-intensive businesses in respect of electricity costs was published. The instrument implements the mechanism provided for in the Clean Industrial Deal State Aid Framework (CISAF). The draft sets out the rules, form, conditions and procedure for granting state aid by the minister responsible for the economy. Its aim is to simultaneously reduce energy costs for energy-intensive industry, stimulate investment in clean technologies, and increase the flexibility and efficiency of the electricity system.
Why the new mechanism was introduced
Poland faces particularly high energy costs. According to Eurostat data, the total unit cost of electricity for the largest industrial consumers in Poland stood at 171.6 EUR/MWh in the second half of 2025, compared with the EU average of 109.6 EUR/MWh – roughly 157% of the EU average.
How the support mechanism will work
Support may cover a maximum of 50% of the amount of electricity consumed by a business in the qualifying period. The qualifying period is the calendar year preceding the year the application is filed, or the year the payout application is filed. This means the first qualifying period could already be 2026, if the application is filed in 2027.
The subsidy per 1 MWh of eligible consumption may not:
- exceed 50% of the arithmetic average RCE price in the qualifying period,
- result in a price below 50 EUR/MWh.
The maximum rate can be expressed as: MIN [50% of average RCE; average RCE – the equivalent of 50 EUR/MWh].
A sample calculation for a company consuming 100 GWh (100,000 MWh) of energy in 2026, assuming an estimated average RCE price of PLN 510/MWh, points to a maximum support rate of around PLN 255/MWh and potential support of approximately PLN 12.75 million. An exact calculation for your company is available through the calculator at the end of this article.
Eligibility conditions
A business must jointly meet the following conditions:
- more than 50% of its business revenue in the qualifying period must come from activity marked with a relevant PKD code listed in the annex to the law (the catalogue covers 91 PKD 2025 codes – including metallurgy, chemicals, plastics, glass, ceramics, cement, paper, selected food-sector activities, textiles, wood, cables, batteries and metal processing),
- status as an industrial consumer, entered in the register of industrial consumers maintained under the Renewable Energy Sources Act,
- carrying out the qualifying activity during the qualifying period,
- meeting the remaining conditions of the law, the programme, and the specific call for applications.
Simply holding the right PKD code is not enough – the business must demonstrate that more than 50% of its revenue actually comes from the qualifying activity.
Support will not be available to a business that is in liquidation or bankruptcy, is in difficulty within the meaning of EU guidelines, is in arrears on taxes or social security contributions (except where covered by an exemption, deferral or instalment plan), is on Poland’s sanctions list, or is subject to financial sanctions under the sanctions act and the National Revenue Administration act.
Investment obligation
At least 50% of the aid received must be allocated to investments in new or modernised assets – in particular those increasing flexibility of energy consumption, electrification, improving energy efficiency, renewable energy sources, and infrastructure enabling flexible and safe operation of installations. The investment should be commissioned within 48 months of the aid being granted (in exceptional cases, up to 60 months).
The business must provide at least 20% of the eligible investment costs from its own funds or external financing, and secure repayment of the aid at 120% of the amount granted.
Documentation requirements and application assessment
The application must be accompanied by a report containing a positive technical assessment of the proposed investment, and a description of how it meets the statutory conditions. This means that a specific, technically assessed investment project must already be in place at the application stage.
If the total aid requested through valid applications exceeds the available budget, a points-based assessment will be carried out – the committee will consider, among other things, the investment’s impact on energy security, reducing energy intensity, lowering the unit price of energy, economic efficiency, and employment. The system will therefore not work on a first-come, first-served basis – the quality of the proposed investment will determine whether aid is granted.
Cumulation and programme operator
The draft provides for cumulation with aid received under the Act of 19 July 2019 on the compensation system for energy-intensive sectors and sub-sectors – if the existing compensation is equal to or higher than the new support, aid under UD459 will not be available; if it is lower, the new support may cover only the difference between the two amounts.
Bank Gospodarstwa Krajowego (BGK) will operate the programme, responsible for running calls for applications, formal and financial assessment, concluding agreements, conducting inspections, and recovering aid where required.
Timeline and budget
The law is planned to enter into force on 1 January 2027, with the government programme to be adopted within 3 months of that date. Support will be granted for a maximum of 3 years, with 2030 as the final year of support. The programme has a total budget of PLN 4.8 billion: PLN 800 million in 2027, PLN 1.6 billion each in 2028 and 2029, and PLN 800 million in 2030.
What to do now
We recommend energy-intensive businesses already verify: whether the relevant PKD code is listed in the annex to the law, whether more than 50% of revenue comes from the qualifying activity, whether the company is listed in the register of industrial consumers, what actual energy consumption was and will be in 2026, what the potential level of support might be, whether any disqualifying conditions apply, and what specific investment – capable of receiving a positive technical assessment – could be put forward in the application.
It is not worth waiting to select an investment until the call for applications is announced. The report with a positive technical assessment will be a mandatory attachment to the application, and if the budget is exceeded, the quality of the investment will determine the outcome of the competition.
Calculator
To help with an initial estimate of potential support, we have prepared a UD459 CISAF calculator (Excel), available for download on: https://bit.ly/46qMoFL
Get in touch
If you’d like to check whether your company meets the eligibility conditions, estimate the potential level of support, or prepare for the first call for applications – please get in touch:
Krzysztof Wiński
Partner Thedy & Partners
Email: krzysztof.winski@thedy.pl
Phone: +48 519 506 434