Rates are set by the municipal council in a resolution, up to the maximum limits announced each year by the Minister of Finance.
Local Taxes and Charges Act
Property tax, tax on means of transport and local charges.
- Summary
- UPOL
- Adopted
- 12 January 1991
- Original publication
- Dz.U. 1991 nr 9 poz. 31
- Summary up to date as of
- October 2026
Key rules
The Local Taxes Act in brief
Land and buildings used for business purposes are subject to the highest rates.
Companies file a return (DN-1) by 31 January; private individuals receive an assessment from the municipality.
Structures (e.g. installations) are taxed at 2% of their value.
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
Laws in brief
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