President signs visitor tax act: more municipalities and higher rates from 2027
Automated
Source: Rzeczpospolita — Turystyka
Entry prepared automatically based on an official source. Information, not legal advice — details in the source document.
According to a report by Rzeczpospolita, the act passed by the Sejm on 28 September removes the air quality condition on which the collection of the visitor tax (opłata miejscowa) depended. Currently, 234 of approximately 2,500 municipalities collect it; according to estimates by the Ministry of Finance (Ministerstwo Finansów), as many as 1,500 will be able to do so.
- Maximum rates: visitor tax of up to PLN 5 per night (previously PLN 3.46); in a municipality with a spa protection area, PLN 5.50 (previously PLN 4.89); spa fee (opłata uzdrowiskowa) of up to PLN 6.86 (previously PLN 6.67).
- Municipal decisions: introducing the tax, exemptions and differentiated rates (e.g. campsite, hotel, guesthouse) are up to the local councillors.
- Statutory exemptions: including schoolchildren and young people in organised groups, and persons with disabilities and their carers.
- Revenue: goes to the municipality, after deducting at least 10% for the owner of the facility that collects the tax. A proposal to transfer part of the funds to the Polish Tourism Organisation (Polska Organizacja Turystyczna) was not adopted.
The act enters into force on 1 January 2027.
Source: Rzeczpospolita — Turystyka. This post was prepared automatically from the source; it does not constitute legal advice.