In the article, on the basis of a brief outline concerning special economic zones, the subject of the impact and impact of special economic zones in Poland on socio-economic development was introduced by presenting issues related to the creation and maintenance of jobs, as well as the size and structure of exports. The research methods used in this study were the analysis of the subject literature, as well as the desk-research method. The aim of the article is to show that the essence of the functioning of special economic zones is to trigger or accelerate economic development by affecting the environment as a result of the development of local labor resources. In addition, special economic zones affect the increase in exports of manufactured products.