Poland
Accommodation Tax — Poland
Poland charges 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).
Last verified: 2026-10-24
| Name | 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) |
| Good to know | 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. |
Verified against: Ustawa o podatkach i opłatach lokalnych, tekst jednolity — Dz.U. 2025 poz. 707 (ISAP), Ustawa z dnia 18 września 2026 r. o zmianie ustawy o podatkach i opłatach lokalnych — Dz.U. 2026 poz. 1354 (ISAP)