As the final quarter of 2025 unfolds, several funding calls are ending, while new opportunities are emerging to support businesses in their energy transition efforts. This presents an excellent prospect for companies planning investments in cutting-edge energy technologies and sustainable development initiatives.

One of the primary areas eligible for support is cogeneration, i.e., the simultaneous production of electricity and heat, allowing for more effective consumption of fuels and reduction of greenhouse gas emissions.

Another key area of focus will be the development of district heating systems, particularly for companies investing in renewable energy sources to improve the efficiency of their heating network infrastructure. Businesses can also benefit from support for the development of renewable energy projects, as well as investments in biomethane and biogas production.

Equally important are initiatives aimed at expanding electric vehicle recharging infrastructure and increasing the number of zero-emission vehicles in operation. In the era of transformation towards electromobility, investment projects related to recharging stations are not only essential but also present a significant opportunity for business growth.

Thus, the fourth quarter of 2025 offers opportunities not only for technological and environmentally-focused development but also for gaining a competitive edge in the market. We encourage businesses to actively explore available funding opportunities for a more sustainable and eco-friendly future.

Announced calls

Digitization of heating networks

The call is dedicated to energy companies conducting licensed business activity in the field of heat transmission and distribution. Investments covered by support are:

  • Construction and/or alternation of automation, telemetry and telemechanics systems involving the implementation of modern IT/OT tools and solutions for, among others, supervision, control, monitoring and analysis of qualitative and quantitative parameters of the heating system operation and heat/cold transmission, as well as failure location. 
  • RES installations generating energy solely for the needs of devices related to the telemetry and telemechanics system, where an energy storage facility may be an element of the RES installation,
  • provided that it is integrated with the RES source.
  • Projects for the use of waste heat from the control room operating for the purposes of managing the heating network. Co-financing is possible provided that the installation will operate in conditions of high-efficiency cogeneration. An element of the project may be a connection to the distribution network.

The financing can also take form of a loan for up to 100% of eligible costs, while the financing in the form of a grant is to cover up to 50% of eligible costs. Applications will be accepted until 31 December 2025 on a continuous basis, until the funds are exhausted.

Rural Electrification

The call is aimed at farmers, power cooperatives and their members-entrepreneurs as well as power cooperatives under formation. Investments covered by support are:

  • investment projects related to construction of hydropower plants, producing energy from agricultural biogas in conditions of high-efficiency cogeneration, and electricity storage facilities;
  • investment projects related to construction (as part of loan applications) of hydropower plants, producing energy from agricultural biogas in conditions of high-efficiency cogeneration, wind farms, and solar energy facilities.

The financing can take form of a loan for up to 100% of eligible costs, while the financing in the form of a grant may cover from 45% to 65% of eligible costs, depending on the type and object of the project. Applications will be accepted until 19 December 2025 on a continuous basis, until the funds are exhausted.

Assistance in purchase/lease of zero-emission vehicles

The call is aimed at all enterprises with the seat or a branch within the territory of the Republic of Poland. Under the call, support will be provided for

  • the purchase/lease of new zero-emission heavy duty vehicles in N2 (with a maximum mass of 3.5 - 12 tonnes) or N3 (with a maximum mass exceeding 12 tonnes) categories.

Eligible costs include the purchase price or the down payment for a leased vehicle, minus the cost of a reference investment, that is, the cost of purchase of a comparable vehicle (in terms of purpose, equipment, etc.), other than a zero-emission vehicle, within the same category and already compliant with applicable EU standards. The maximum cost per one vehicle is: PLN 400 thousand for N2 vehicles and PLN 750 thousand for N3 vehicles;

The financing is available in the form of grants, covering up to 30% of the investment project’s eligible costs. The aid intensity can be increased by 30 percentage points for micro and small enterprises and by 20 percentage points for medium-sized businesses. Applications are accepted until 30 June 2026.

Construction of recharging infrastructure for light/heavy-duty vehicles

Aimed at enterprises, the call offers a range of financial support opportunities for projects related to the development of recharging and refuelling infrastructure, including:

  • construction of a publicly accessible recharging infrastructure for light-duty vehicles on the TEN-T road network or within 3 km driving distance from the nearest exit of a TEN-T road. The recharging points need to offer a minimum power output of 150KW;
  • construction of a publicly accessible recharging infrastructure for heavy-duty vehicles on the TEN-T road network or within 3 km driving distance from the nearest exit of a TEN-T road, including on safe and secure parkings, and in TEN-T urban nodes. The recharging points need to offer a minimum power output of 350KW;
  • construction of a publicly accessible recharging infrastructure for heavy-duty vehicles on the TEN-T road network or within 3 km driving distance from the nearest exit of a TEN-T road, including on safe and secure parkings, and in TEN-T urban nodes. It must be equipped with at least 4 recharging points having each a minimum power output of 1MW;
  • construction of publicly accessible hydrogen refuelling stations for light-duty vehicles and/or heavy-duty vehicles on the TEN-T road network or within 10 km driving distance from the nearest exit of a TEN-T road and in TEN-T urban nodes;
  • construction of hydrogen refuelling stations for public transport in TEN-T urban nodes;
  • electrification and development of recharging and hydrogen refuelling stations in TEN-T inland waterway and maritime ports areas;
  • electrification of airport ground operations and development of hydrogen refuelling infrastructure in TEN-T airports;
  • deployment of hydrogen refuelling stations for shunting locomotives in TEN-T railway terminals.

The grants available amount to EUR 60 thousand per recharging point or up to 70% of the eligible costs of the investment project. Applications will be accepted until 4 March 2026, note, however, that the third, final pre-qualification stage in Poland ends on 3 November 2025.

Planned calls

Green Loan

The call is intended for SMEs and/or small mid-caps or mid-caps aiming to achieve reduction in primary energy consumption in the modernized area compared to the current level. The instrument is designed to provide debt financing for thermal modernization, the replacement of heating sources with more environmentally friendly alternatives, and the modernization of equipment, installations, or production lines.

To participate, entities will be required to carry out energy audits.

Eligible costs encompass various categories of expenditure necessary for investment projects, including the acquisition of fixed assets; the procurement of civil engineering works and materials; the acquisition of intangible assets such as patents, licenses, and know-how, as well as other intellectual property rights; and the commissioning of studies, expert opinions, concepts, and technical designs prepared by external advisors engaged in the implementation of the project.

The total funding available under the call amounts to PLN 350 million, with the minimum project value set at PLN 2 million. The funding will take the form of a green bonus, that is, a reimbursement of part of the principal of a green loan, amounting to up to 80% of eligible costs, depending on the type of expenditure, the size of the enterprise, and the location of the investment project. The launch of the call is scheduled for 24 October 2025.Application must be submitted directly to the BGK [Bank Gospodarstwa Krajowego].

Energy efficiency

The call is intended for large and/or medium-sized enterprises. Support will be available for a range of initiatives, including the modernization of energy-intensive manufacturing processes, the energy upgrading of industrial (non-residential) buildings, the installation of renewable energy systems, and the deployment of equipment for the production, storage, refuelling, or transport of renewable hydrogen.

To participate, entities will be required to carry out energy audits.

The financing will be available in the form of preferential loans, including an investment bonus of up to 85% of eligible costs. Redemption of up to 49% of the preferential loan amount will also be possible. Applications are accepted from 28 November 2025 to 27 February 2026

Development of high-efficiency cogeneration from biogas derived from biomass, including municipal waste

The aim of the call for proposals will be to promote the production and use of biogas derived from biomass fermentation, with particular emphasis on waste biomass, for the generation of electricity and heat through high-efficiency cogeneration. Under this call, companies will be eligible for support to

  • construct new installations, or expand or modernise existing biomass fermentation facilities, enabling the use of the biogas produced for energy generation in high-efficiency cogeneration systems.

The financing can take form of a loan for up to 100% of eligible costs, while the financing in the form of a grant is to cover up to 40% of eligible costs. The call is scheduled to last from Q4 2025 to Q1 2026.

Cogeneration for District Heating

The call will be aimed at all enterprises implementing projects as part of the heating system. Support will be granted for investments related to the construction and/or alternation of generating units with a total installed capacity of not less than 1 MW, operating in conditions of high-efficiency cogeneration (excluding energy generated in a coal-fired cogeneration unit) and connecting them to the grid in which energy is produced by using:

  • waste heat;
  • energy from renewable sources;
  • gaseous fuels;
  • gas mixtures;
  • synthetic gas or
  • hydrogen.

The financing can take form of a loan for up to 100% of eligible costs, while the financing in the form of a grant is to cover up to 50% of eligible costs. The call is scheduled to last from Q4 2025 to Q1 2026.

In addition, congregation projects can still seek funding under the “Cogeneration for Energy and Industry”, ending on 19 December 2025. The beneficiaries of the program are both all entrepreneurs as well as entities conducting business activity in the field of energy generation (with an installed thermal and/or electric capacity of energy sources of at least 50 MW)). The aim of the program is to support investments in construction and/or expansion of co-generating units operating in conditions of high-efficiency cogeneration;

  • for all enterprises: generating units with a total installed capacity of not less than 0.5 MW, the maximum intensity of aid in the form of grant is 65% of the eligible costs (in addition, it is mandatory to take out a loan to achieve, in total, 100% of eligible costs, but not more than PLN 300 million).
  • for power industry enterprises: generating units with a total installed capacity of not less than 10 MW, the maximum intensity of aid in the form of grant is 50% of the eligible costs (in addition, it is optional to take out a loan to achieve, in total, 100% of eligible costs, but for not more than PLN 300 million).

The total amount allocated for this call is almost PLN 3.5 billion (including almost PLN 1.5 billion in the form of grants). Applications are accepted on a continuous basis, until the funds are exhausted. 

Heating infrastructure

The call for proposals will be open to entrepreneurs, local government units and their affiliated organizations, as well as entities providing public services as part of the statutory duties of local governments that are not classified as entrepreneurs, and housing cooperatives. The goal is to support projects to be granted the status of an energy-efficient heating and/or cooling system in terms of network infrastructure, including:

  • Construction of a district heating grid (to connect new customers);
  • Modernization (alternation) of an existing district heating grid.

The call is scheduled for December 2025 - March 2026. The funding received will depend on the type of investment project and of the size of the enterprise. 

RES – heat sources for district

The second edition of the 2024 program will be open to energy companies. Investment projects eligible for support include:

  • Construction or alternation of energy sources with a total installed capacity of at least 2 MWt. The energy sources should utilize renewable energy technologies such as heat pumps, solar collectors, and geothermal energy.

Financial support may include grants of up to 50% of eligible costs and loans covering up to 70% of eligible costs. The call is scheduled for December 2025 - June 2026.

Use of biomethane

The call will be aimed at all enterprises. Under this call, companies will be eligible for support to

  • Construction, expansion, or modernization of biomass fermentation plants for biogas production, including a biogas purification module for biomethane and connection to the gas grid.
  • Construction, expansion, or modernisation of biomass fermentation plants for biogas production, including a biogas purification module for biomethane and further processing into liquefied (bioLNG) or highly compressed (bioCNG) form for on-site use and/or as transport fuel.

The proposed investment projects may include modules for generating electricity and heat through high-efficiency cogeneration.

The financing can take form of a loan for up to 70% of eligible costs, while the financing in the form of a grant is to cover up to 45% of eligible costs. The call is scheduled for 2025/2026.

Support of the construction and/or expansion of publicly available recharging stations for heavy duty transport

The call will be aimed at all enterprises. Investments covered by support are:

  • construction of publicly available DC recharging stations for heavy-duty vehicles with least two recharging points with an individual power output of at least 350 kW for projects implemented along the TEN-T core network*; one charging point with an individual output of at least 350 kW for projects implemented in logistic centres (DEPOT), intermodal terminals or operating centres**;
  • alteration of publicly available DC recharging stations for heavy-duty vehicles resulting in increasing their capacity in such a way that at least: two charging points with an individual output of at least 350 kW for projects implemented along the TEN-T core network are created*; one charging point with an individual output of at least 350 kW for projects implemented in logistic centres (DEPOT), intermodal terminals or operating centres is created**;

* along the TEN-T core network, i.e., on a road belonging to the TEN-T network or within 3 km driving distance from the nearest exit of a TEN-T road.

** in logistic centres (DEPOT), intermodal terminals or operating centres or within 3 km driving distance from such facilities. An operating centre means facilities that include at least one of the following: a parking place, a place for loading, unloading or combining cargo, and a place for maintenance or repair of vehicles.

In this case, eligible costs include, in particular, assembly and construction costs, supply installation costs, costs of purchasing fixed assets directly related to the construction/expansion of recharging stations or the cost of their production (excluding the costs of construction and modernization of renewable energy installations). The maximum intensity of co-financing in the form of grants is 100% of the eligible costs. The launch of the call is scheduled for mid-2026.

Summary

Under the above-described calls, support is offered to a wide array of enterprises of various size. Due to high allocation of funds and substantial variety of support offered, the programs can prove attractive to KPMG clients in various industries. Importantly, the schedule for 2026 offers other calls promoting energy transition.

Entities interested in obtaining support should immediately start working on developing concepts for projects planned to be submitted as part of applications for funding.

How can we assist you?

KPMG experts from the Innovation, Grants & Incentives group posses vast experience in advising on the effective acquisition of financial support in the form of grants, incentives, and subsidies.

Our team will help you prepare the project, from the initial concept stage, through the preparation of the application for support, the evaluation stage, to the correct settlement of the incurred expenses.

We encourage you to contact us regarding the above calls, as well as other ventures (including projects related enterprise development or R&D activities).

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