EN
Special Economic Zone (SEZ) is a separate economic system that is functioning on more favorable conditions compared to the overall economy. The subject of research are SEZs located in Walbrzych and Kaliningrad Oblast. The main task was to compare selected special economic zones in terms of their similarities and differences in functioning. This comparison was based on a detailed analysis of the Walbrzych SEZ and SEZ in the Kaliningrad Oblast. Special economic zones were created as a result of changes in the system of the economy. The study compares the effects of the functioning of zones, such as the size of the investment, the number of investors and the number of jobs. There are clear differences in the functioning of SEZ’s in Walbrzych and Kaliningrad.