Country Guide

Accommodation Compliance in Poland

A structured summary of how the local accommodation fee works in Poland and what Best Guest already automates.

Last verified: 2026-10-24

Country	Poland (PL)
EU member	Yes
Currency	PLN
Accommodation tax	Opłata miejscowa
Set by	Each gmina (municipal council), by resolution (uchwała), if it introduces the fee (art. 17 ust. 1 and art. 19 of the Act on local taxes and charges, Dz.U. 2025 poz. 707)
Best Guest support	Supported
Governing laws	Ustawa o podatkach i opłatach lokalnych (Dz.U. 2025 poz. 707); Ustawa z dnia 18 września 2026 r. o zmianie ustawy o podatkach i opłatach lokalnych (Dz.U. 2026 poz. 1354; od 1 stycznia 2027 r.)

What Best Guest automates in Poland

Local fee (opłata miejscowa) calculated per stay from the rate each gmina sets
Monthly report in Polish (PDF) that doubles as the payer register (ewidencja): guests, amounts collected, commission and the net amount to pay to the gmina
Payment QR code in the Polish bank-transfer (ZBP) standard for Polish guests paying the fee in złoty
Slim guest check-in: name, stay dates, any fee-exemption claim and a signature — no passport number, nationality or date of birth. A home address is added only for gminas whose register requires it
Host dashboard and guest check-in in Polish, amounts in złoty (PLN)

Gmina rates are being added one municipality at a time. Where a gmina's rate has not been entered yet, Best Guest calculates no fee, so check that yours is covered before relying on it.
Best Guest does not handle foreign-guest reporting to the authorities in Poland.

The statute changes on 1 January 2027 (Act of 18 September 2026, Dz.U. 2026 poz. 1354): the fee is charged per night, the accommodation provider becomes the statutory collector, and gmina resolutions made under the current rules cease to apply.