Home / Dz.U. 1984 nr 52 poz. 268
Law of November 15, 1984, on agricultural tax.
Ustawa z dnia 15 listopada 1984 r. o podatku rolnym.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1984-11-15
Entry into force
1985-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
agricultural lawadministrative feesagricultural taxtax reliefsanimalsinvestmentsagricultural and forest landagriculturebreeding
Related acts
Repealed Acts (2)
Acts Declared Repealed (4)
- Law of December 21, 1962, on the amendment of the decree on certain land taxes and fees. · 1985-01-01
- Order of the Minister of Finance of December 10, 1981, on exemptions and reliefs from land tax. · 1985-01-01
- Regulation of the Minister of Finance of April 27, 1982 on the collection in lump-sum form of land tax from taxpayers earning income from certain special departments and from fur farming. · 1985-01-01
- Regulation of the Minister of Finance of November 25, 1974 on the transfer to agricultural circles and agricultural circle cooperatives of the tax obligation for land tax on certain lands. · 1985-01-01
Implementing Regulations (94)
- Announcement of the President of the Central Statistical Office of September 21, 2023, on the average income from work in individual agricultural holdings per 1 standard hectare in 2022
- Communication of the President of the Central Statistical Office of October 19, 2022, concerning the average purchase price of rye for the period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2023
- Announcement of the President of the Central Statistical Office of September 22, 2022, on the amount of average income from work in individual agricultural holdings per 1 hectare of converted land in 2021
- Communication of the President of the Central Statistical Office of October 20, 2021, concerning the average purchase price of rye for a period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2022
- Announcement of the President of the Central Statistical Office of September 22, 2021, on the average income from work in individual agricultural holdings per 1 hectare of conversion in 2020
- Communication of the President of the Central Statistical Office of 19 October 2020 on the average purchase price of rye for the period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2021
- Announcement of the President of the Central Statistical Office of 23 September 2020 on the amount of average income from work in individual agricultural holdings per 1 hectare of conversion in 2019
- Announcement of the President of the Central Statistical Office of September 23, 2019, on the amount of average income from work in individual agricultural holdings per 1 hectare of conversion in 2018
- Announcement of the President of the Central Statistical Office of October 18, 2019 on the average purchase price of rye for the period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2020
- Announcement of the President of the Central Statistical Office of 21 September 2018 on the average income from work in individual agricultural holdings per 1 hectare of conversion in 2017
- Communication of the President of the Central Statistical Office of 18 October 2018 on the average purchase price of rye for a period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2019.
- Communication of the President of the Central Statistical Office of October 18, 2017, on the average purchase price of rye for the period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2018
- Announcement of the President of the Central Statistical Office of September 22, 2017, concerning the amount of average income from work in individual agricultural holdings from 1 hectare of conversion in 2016
- Communication of the President of the Central Statistical Office of October 18, 2016, on the average purchase price of rye for a period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2017
- Announcement of the President of the Central Statistical Office of 23 September 2016 on the amount of average income from work in individual agricultural holdings per 1 hectare of conversion in 2015
- Communication of the President of the Central Statistical Office of 19 October 2015 on the average purchase price of rye for a period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2016
- Communication of the President of the Central Statistical Office of October 20, 2014, regarding the average purchase price of rye for the period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2015
- Announcement of the President of the Central Statistical Office of September 23, 2014, concerning the average income from work in individual agricultural holdings per 1 conversion hectare in 2013
- Communication of the President of the Central Statistical Office of 18 October 2013 on the average purchase price of rye for the period of 11 quarters, which is the basis for determining agricultural tax for the tax year 2014
- Announcement of the President of the Central Statistical Office of September 23, 2013, concerning the amount of average income from work in individual agricultural holdings per 1 hectare of conversion in 2012
- Announcement of the President of the Central Statistical Office of October 19, 2012, on the average purchase price of rye for the first three quarters of 2012.
- Announcement of the President of the Central Statistical Office of September 21, 2012, on the amount of average income from work in individual agricultural holdings per conversion hectare in 2011
- Communication of the President of the Central Statistical Office of 19 October 2011 on the average purchase price of rye for the period of the first three quarters of 2011.
- Announcement of the President of the Central Statistical Office of September 23, 2011, on the amount of average income from work in individual agricultural holdings per 1 hectare of conversion in 2010
- Communique of the President of the Central Statistical Office of October 19, 2010, on the average purchase price of rye for the first three quarters of 2010
- Announcement of the President of the Central Statistical Office of September 22, 2010, on the amount of average income from work in individual agricultural holdings per 1 hectare of conversion in 2009
- Communication of the President of the Central Statistical Office of October 19, 2009 on the average purchase price of rye for the first three quarters of 2009
- Announcement of the President of the Central Statistical Office of September 23, 2009, on the amount of average income from work in individual agricultural holdings per 1 hectare of conversion in 2008
- Communication of the President of the Central Statistical Office of October 17, 2008 on the average purchase price of rye for the first three quarters of 2008
- Communication of the President of the Central Statistical Office of October 17, 2007, on the average purchase price of rye for the first three quarters of 2007
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Amending Acts (51)
- Budget Law for 1987 of December 18, 1986. · 1987-01-01
- Budget Law for 1988 of January 21, 1988. · 1988-01-01
- Budget Law for 1989 of February 15, 1989. · 1989-01-01
- Law of February 24, 1989, on amending the law on social insurance of individual farmers and their families and on amending the law on agricultural tax. · 1989-01-01
- Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts · 1989-07-01
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1990-01-01
- Law of 17 May 1990 on the division of tasks and competencies specified in special laws between municipal bodies and government administration bodies and on the amendment of certain laws. · 1990-05-27
- Law of 20 December 1990 on farmers' social insurance. · 1991-01-01
- Law of July 26, 1991 on Personal Income Tax. · 1992-01-01
- Law of October 25, 1991, on amending the Law on Agricultural Tax and the Law on the Protection of Agricultural and Forest Land. · 1992-01-01
- Law of 15 February 1992 on corporate income tax. · 1992-01-01
- Law of 29 December 1993 amending the Law on the management of State Treasury agricultural real estate and amending certain laws. · 1994-01-18
- Law of 4 July 1996 amending the laws on agricultural tax, forests, local taxes and fees, and nature protection. · 1997-01-01
- Law of 19 March 1997 amending certain authorisations to issue executive acts. · 1997-05-15
- Law of August 29, 1997 - Tax Ordinance. · 1998-01-01
- Law of July 3, 1998, amending the law on agricultural tax. · 1998-09-05
- Law of 17 December 1998 on pensions and annuities from the Social Insurance Fund. · 1999-01-01
- Law of June 21, 2001, on the amendment of the Law on Agricultural Chambers and certain other laws. · 2001-08-22
- Law of 10 October 2002 amending the Law on Agricultural Tax. · 2003-01-01
- Law of 8 May 2003 on amending the law on allotment gardens, the law on agricultural tax, and the law on local taxes and fees · 2003-01-01
- Law of 23 July 2003 on the protection of monuments and the care of monuments · 2003-11-17
- Law of 30 June 2005 amending the Tax Ordinance and amending certain other laws · 2005-09-01
- Law of July 27, 2005 Higher Education Law · 2005-09-01
- Law of July 8, 2005 on family allotment gardens · 2005-09-21
- Law of July 29, 2005, on certain forms of supporting innovative activities · 2005-10-20
- Law of 29 July 2005 on amending certain laws in connection with changes in the division of tasks and competencies of territorial administration · 2006-01-01
- Law of November 16, 2006 amending the law on agricultural tax and the law on forest tax · 2007-01-01
- Law of 22 September 2006 amending the Law on Agricultural Tax · 2007-01-01
- Law of December 7, 2006 amending the law on proceedings in matters of public aid and certain other laws · 2007-01-12
- Law of 24 May 2007 on the amendment of the law on family benefits and the law on agricultural tax · 2007-07-06
- … +21
Amended Acts (4)
- Law of October 24, 1974, Water Law. · 1985-01-01
- Law of 28 July 1983 on equalization tax. · 1985-01-01
- Law of December 14, 1982, on pension benefits for employees and their families. · 1985-01-01
- Law of December 19, 1980 on tax liabilities. · 1985-01-01
Information on Consolidated Text (9)
- Announcement of the Marshal of the Sejm of the Republic of Poland of 26 September 2025 on the promulgation of the consolidated text of the law on agricultural tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of August 1, 2024, on the announcement of the consolidated text of the law on agricultural tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 13, 2020, on the promulgation of the consolidated text of the Law on agricultural tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 12, 2019, on the promulgation of the consolidated text of the Law on Agricultural Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of 15 September 2017 on the promulgation of the consolidated text of the Act on Agricultural Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 19, 2016, on the promulgation of the consolidated text of the law on agricultural tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 24, 2013, concerning the promulgation of the consolidated text of the law on agricultural tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of 20 July 2006 on the announcement of the consolidated text of the law on agricultural tax
- Announcement of the Minister of Finance of August 2, 1993, on the announcement of the consolidated text of the law on agricultural tax.
Constitutional Tribunal Ruling (1)
Acts referring to this act
- Repealing Acts: Law of 11 November 1965 on extending the powers of rural national councils in tax matters and on improving the assessment and collection of taxes and other monetary dues in rural communities.
- Repealing Acts: Law of October 26, 1971, on land tax.
- Amending Acts: Law of December 14, 1982, on pension benefits for employees and their families.
- Amending Acts: Law of October 24, 1974, Water Law.
- Amending Acts: Law of December 19, 1980 on tax liabilities.
- Amending Acts: Law of 28 July 1983 on equalization tax.
- Amended Acts: Law of 11 June 2026 amending certain laws in order to simplify administrative procedures in matters resolved by administrative decisions or handled tacitly
- Amended Acts: Law of November 19, 2024, amending the Law on Agricultural Tax, the Law on Local Taxes and Fees, and the Law on Stamp Duty
- Amended Acts: Law of October 18, 2024, on amending certain laws related to the granting of de minimis aid
- Amended Acts: Act of July 13, 2023, amending the Act on Agricultural Tax and certain other acts
- Amended Acts: Act of June 13, 2019, amending the Act on the National Property Resource and certain other acts
- Amended Acts: Law of November 9, 2018, on amending certain laws to introduce simplifications for entrepreneurs in tax and economic law
- Amended Acts: Law of February 21, 2019 on the Łukasiewicz Research Network
- Amended Acts: Law of July 20, 2018, on amending the Law on Agricultural Tax, the Law on Local Taxes and Fees, and the Law on Forest Tax
- Amended Acts: Law of July 3, 2018 - Provisions introducing the Law on Higher Education and Science
- Amended Acts: Law of 20 July 2017 on the National Real Estate Resource
- Amended Acts: Law of February 10, 2017 – Provisions introducing the Law on the National Support Centre for Agriculture
- Amended Acts: Law of May 25, 2017, on amending the law on agricultural tax, the law on local taxes and fees, and the law on forest tax
- Amended Acts: Law of 5 September 2016 on trust services and electronic identification
- Amended Acts: Law of 25 June 2015 on amending the Law on Municipal Self-Government and certain other laws
- Amended Acts: Law of December 13, 2013, on Family Allotment Gardens
- Amended Acts: Law of May 10, 2013 on amending the law on agricultural tax
- Amended Acts: Law of October 29, 2010, amending the law on professional and social rehabilitation and employment of disabled persons and certain laws
- Amended Acts: Law of 30 April 2010 Provisions introducing laws reforming the science system
- Amended Acts: Law of 19 March 2009 on amending the Law on the Education System and on amending certain other laws
- Amended Acts: Law of December 6, 2008, on amending the law on supporting the development of rural areas with funds from the European Agricultural Fund for Rural Development and certain other laws
- Amended Acts: Law of May 30, 2008, on certain forms of supporting innovative activities.
- Amended Acts: Law of 24 May 2007 on the amendment of the law on family benefits and the law on agricultural tax
- Amended Acts: Law of December 7, 2006 amending the law on proceedings in matters of public aid and certain other laws
- Amended Acts: Law of November 16, 2006 amending the law on agricultural tax and the law on forest tax
- Amended Acts: Law of 22 September 2006 amending the Law on Agricultural Tax
- Amended Acts: Law of 29 July 2005 on amending certain laws in connection with changes in the division of tasks and competencies of territorial administration
- Amended Acts: Law of July 29, 2005, on certain forms of supporting innovative activities
- Amended Acts: Law of July 8, 2005 on family allotment gardens
- Amended Acts: Law of 30 June 2005 amending the Tax Ordinance and amending certain other laws
- Amended Acts: Law of July 27, 2005 Higher Education Law
- Amended Acts: Law of 23 July 2003 on the protection of monuments and the care of monuments
- Amended Acts: Law of 10 October 2002 amending the Law on Agricultural Tax.
- Amended Acts: Law of 8 May 2003 on amending the law on allotment gardens, the law on agricultural tax, and the law on local taxes and fees
- Amended Acts: Law of June 21, 2001, on the amendment of the Law on Agricultural Chambers and certain other laws.
- Amended Acts: Law of 17 December 1998 on pensions and annuities from the Social Insurance Fund.
- Amended Acts: Law of July 3, 1998, amending the law on agricultural tax.
- Amended Acts: Law of August 29, 1997 - Tax Ordinance.
- Amended Acts: Law of 19 March 1997 amending certain authorisations to issue executive acts.
- Amended Acts: Law of 4 July 1996 amending the laws on agricultural tax, forests, local taxes and fees, and nature protection.
- Amended Acts: Law of 29 December 1993 amending the Law on the management of State Treasury agricultural real estate and amending certain laws.
- Amended Acts: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Law of October 25, 1991, on amending the Law on Agricultural Tax and the Law on the Protection of Agricultural and Forest Land.
- Amended Acts: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Law of 20 December 1990 on farmers' social insurance.