The aim of this article is through comparative presentation of Polish special economic zones and Serbian free zones, paying attention to specific incentives they render in order to attract the investments and their coherence with the EU laws. These incentives include the use of various import duties and/or tax reliefs or exemptions and state aid support. Within the frames which allow the EU laws protecting market competition and based on up to date good practices in Poland and other EU member states, these zones have substantial positive impact to countries economic development, but also need further to develop innovative solutions for attraction of effective investments to their locations.
