Home / Dz.U. 1991 nr 9 poz. 31
Law of 12 January 1991 on local taxes and fees.
Ustawa z dnia 12 stycznia 1991 r. o podatkach i opłatach lokalnych.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1991-01-12
Entry into force
1991-01-30
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
allotment gardenstaxesmarket feeland taxes and feestransport vehicle taxhealth resortstourismadministrative feestax reliefsreal estate taxlocal feesdogslocal fee
Related acts
Repealed Acts (1)
- Law of March 14, 1985, on local taxes and fees. · 1991-01-30
Acts Declared Repealed (1)
Implementing Regulations (136)
- Communication of the President of the Central Statistical Office of July 15, 2025, concerning the consumer price index for goods and services in the first half of 2025
- Announcement of the Minister of Finance and Economy of October 12, 2025, on the minimum rates of tax on means of transport applicable in 2026
- Announcement of the Minister of Finance of October 9, 2024, on minimum rates of tax on means of transport applicable in 2025
- Announcement of the Minister of Finance of July 25, 2024, concerning the upper limits of lump-sum rates of local taxes and fees for 2025
- Communication of the President of the Central Statistical Office of July 15, 2024, concerning the consumer price index for goods and services in the 1st half of 2024
- Announcement of the Minister of Finance of July 21, 2023, on the upper limits of unit rates for local taxes and fees for 2024
- Communication of the President of the Central Statistical Office of July 14, 2023, concerning the price index of consumer goods and services in the 1st half of 2023
- Announcement of the Minister of Finance of October 12, 2023, concerning the minimum rates of transport means tax applicable in 2024
- Announcement of the Minister of Finance of July 28, 2022, on the upper limits of the amounts of local taxes and fees for the year 2023
- Communication of the President of the Central Statistical Office of July 15, 2022, on the price index of consumer goods and services in the first half of 2022
- Announcement of the Minister of Finance of October 12, 2022, on the minimum rates of tax on means of transport applicable in 2023
- Announcement of the Minister of Finance, Funds and Regional Policy of October 8, 2021, concerning the minimum rates of transport property tax applicable in 2022
- Announcement of the Minister of Finance, Funds and Regional Policy of July 22, 2021, on the upper limits of the amounts of local taxes and fees for the year 2022
- Communication of the President of the Central Statistical Office of 15 July 2021 on the price index of consumer goods and services in the 1st half of 2021
- Announcement of the Minister of Finance of July 23, 2020, on the upper limits of the maximum rates of local taxes and fees for 2021
- Announcement of the President of the Central Statistical Office of July 15, 2020, on the consumer price index for goods and services in the first half of 2020
- Announcement of the Minister of Finance, Funds and Regional Policy of October 8, 2020, on the minimum rates of transport property tax applicable in 2021.
- Announcement of the Minister of Finance of July 24, 2019, concerning the upper limits of lump-sum rates of local taxes and fees for 2020
- Communication of the President of the Central Statistical Office of July 15, 2019 on the consumer price index in the first half of 2019
- Announcement of the Minister of Finance, Investment and Development of October 15, 2019 on the minimum rates of transport property tax applicable in 2020
- Announcement of the Minister of Finance of July 25, 2018, on the upper limits of the rate amounts for local taxes and fees for 2019
- Communication of the President of the Central Statistical Office of July 13, 2018, on the consumer price index for goods and services in the first half of 2018
- Announcement of the Minister of Finance of 15 October 2018 on the rates of tax on means of transport applicable in 2019.
- Announcement of the Minister of Development and Finance of October 6, 2017 regarding the rates of tax on transport means applicable in 2018
- Announcement of the Minister of Development and Finance of 28 July 2017 on the upper limits of the rate amounts for local taxes and fees in 2018
- Communication of the President of the Central Statistical Office of July 11, 2017, concerning the consumer price index for goods and services in the 1st half of 2017
- Announcement of the Minister of Development and Finance of October 7, 2016, on the rates of tax on means of transport applicable in 2017
- Announcement of the Minister of Finance of July 28, 2016, concerning the upper limits of the amounts of local taxes and fees in 2017
- Communication of the President of the Central Statistical Office of 11 July 2016 on the consumer price index for goods and services in the first half of 2016
- Announcement of the Minister of Finance of 24 September 2015 on the upper limits of the ad valorem rates of advertising fee in 2016
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Amending Acts (88)
- Law of September 28, 1991 on Forests. · 1992-01-01
- Law of 15 February 1992 on corporate income tax. · 1992-01-01
- Law of 20 October 1994 on special economic zones. · 1994-12-23
- Law of December 6, 1996, amending the Law on Local Taxes and Fees and the Law on Municipal Financing. · 1996-12-19
- Law of 4 July 1996 amending the laws on agricultural tax, forests, local taxes and fees, and nature protection. · 1997-01-01
- Law of November 21, 1996 on museums. · 1997-02-04
- Law of 20 August 1997 - Provisions introducing the Law on the National Court Register. · 1997-10-22
- Law of 1 August 1997 on the Amendment of the Law on Local Taxes and Fees. · 1998-01-01
- Law of 29 August 1997 on financing public roads. · 1998-01-01
- Law of November 26, 1998, on the revenues of local government units in 1999 and 2000. · 1999-01-01
- Law of 3 December 1998 amending the Law on local taxes and fees · 1999-01-01
- Law of July 24, 1998, amending certain laws defining the competences of public administration bodies - in connection with the state's structural reform. · 1999-01-01
- Law of 15 September 2000 on agricultural producer groups and their associations and on amending other laws. · 2000-11-21
- Law of 13 October 2000 on amending the law on the revenues of local government units in 1999 and 2000 and certain other laws. · 2001-01-01
- Law of 6 September 2001 amending the law on seaports and harbours and certain other laws · 2002-01-01
- Law of September 6, 2001, on road transport. · 2002-01-01
- Law of 8 December 2000 on amending the Law on Enforcement Proceedings in Administration, the Law on Local Taxes and Fees, the Law on Subsidies for Interest on Certain Bank Loans, the Law - Act on Public Trading in Securities, the Law - Tax Ordinance, the Law on Public Finance, the Law on Corporate Income Tax, and the Law on Commercialization and Privatization of State Enterprises - in connection with adaptation to European Union law. · 2002-01-01
- Law of 30 October 2002 amending the Law on Local Taxes and Fees and amending certain other laws. · 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 November 13, 2003, on the revenues of local government units · 2003-11-29
- Law of 14 November 2003 amending the Law on Public Roads and amending certain other laws · 2003-12-09
- Law of 2 October 2003 amending the Law on Special Economic Zones and Certain Laws · 2004-01-01
- Law of April 24, 2003, Provisions introducing the Law on public benefit activities and volunteering · 2004-01-01
- Law of April 16, 2004, on nature conservation · 2004-05-01
- Law of April 20, 2004, amending and repealing certain laws in connection with the accession of the Republic of Poland to the European Union · 2004-05-01
- Law of April 20, 2004, amending the Road Traffic Law and amending the law on local taxes and fees · 2004-05-01
- Law of 30 April 2004 on proceedings concerning public aid · 2004-05-31
- Law of 3 June 2005 on amending the Water Law and certain other laws · 2005-07-30
- Law of July 27, 2005 Higher Education Law · 2005-09-01
- Law of 30 June 2005 amending the Tax Ordinance and amending certain other laws · 2005-09-01
- … +58
Amended Acts (4)
- Law of 16 June 1988 on amending certain laws regulating the functioning of territorial organs of state power and administration. · 1991-01-30
- 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. · 1991-01-30
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1991-01-30
- Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts · 1991-01-30
Information on Consolidated Text (11)
- Announcement of the Marshal of the Sejm of the Republic of Poland of 14 May 2014 on the promulgation of the consolidated text of the Act on Local Taxes and Fees
- Announcement of the Marshal of the Sejm of the Republic of Poland of 21 May 2025 on the promulgation of the consolidated text of the law on local taxes and fees
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 16, 2022, concerning the promulgation of the consolidated text of the Law on Local Taxes and Fees
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 9, 2022, on the announcement of the consolidated text of the law on local taxes and fees
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 16, 2019, on the promulgation of the consolidated text of the law on local taxes and fees
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 6, 2018, on the promulgation of the consolidated text of the Act on Local Taxes and Fees
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 15, 2017, on the promulgation of the consolidated text of the Law on Local Taxes and Fees
- Announcement by the Marshal of the Sejm of the Republic of Poland of May 6, 2016, on the announcement of the consolidated text of the Act on local taxes and fees
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 17, 2010, on the promulgation of the consolidated text of the Act on local taxes and fees
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 21, 2006, on the promulgation of the consolidated text of the law on local taxes and fees
- Announcement of the Marshal of the Sejm of the Republic of Poland of 31 October 2001 on the promulgation of the consolidated text of the Law on Local Taxes and Fees.
Constitutional Tribunal Ruling (12)
- Judgment of the Constitutional Tribunal of 18 October 2023 case file no. SK 23/19
- Judgment of the Constitutional Tribunal of 4 July 2023 ref. act SK 14/21
- Judgment of the Constitutional Tribunal of 24 February 2021 file ref. SK 39/19
- Judgment of the Constitutional Tribunal of December 13, 2017, case file SK 48/15
- Judgment of the Constitutional Tribunal of December 12, 2017, ref. no. SK 13/15
- Judgment of the Constitutional Tribunal of September 26, 2013, case file K 22/12
- Judgment of the Constitutional Tribunal of 13 September 2011 ref. no. P 33/09
- Judgment of the Constitutional Tribunal of December 8, 2009, case file K 7/08
- Judgment of the Constitutional Tribunal of 26 October 2004 ref. no. SK 7/04
- Judgment of the Constitutional Tribunal of 14 September 2001, case file SK. 11/2000.
- Resolution of the Constitutional Tribunal of May 15, 1996, on the interpretation of Art. 4 sec. 1 point 2 of the Act of January 12, 1991, on local taxes and fees in connection with Art. 8 and Art. 11 of the Act of July 13, 1990, on the privatisation of state-owned enterprises.
- Resolution of the Constitutional Tribunal of September 6, 1995, on the interpretation of Article 2 point 1 of the Act of January 12, 1991, on local taxes and fees.
Acts referring to this act
- Repealing Acts: Law of March 14, 1985, on local taxes and fees.
- Amending Acts: Law of 16 June 1988 on amending certain laws regulating the functioning of territorial organs of state power and administration.
- Amending Acts: 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.
- Amending Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
- Amending Acts: Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts
- Amended Acts: Judgment of the Constitutional Tribunal of 4 July 2023 ref. act SK 14/21
- Amended Acts: Law of October 1, 2024, on the revenues of local government units
- 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: Judgment of the Constitutional Tribunal of 18 October 2023 case file no. SK 23/19
- Amended Acts: Law of July 7, 2022, on amending the Law on the Polish-Russian Centre for Dialogue and Understanding and certain other laws
- Amended Acts: Law of November 17, 2021, amending the Law on Local Taxes and Fees
- Amended Acts: Law of October 29, 2021, on facilitating trade on Fridays and Saturdays by farmers and their household members
- Amended Acts: Law of July 8, 2021 on amending the Law on Local Taxes and Fees
- Amended Acts: Judgment of the Constitutional Tribunal of 24 February 2021 file ref. SK 39/19
- 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 4 October 2018 on agricultural cooperatives
- Amended Acts: Law of July 3, 2018 - Provisions introducing the Law on Higher Education and Science
- Amended Acts: Law of July 20, 2018 on amending the law - Water Law and certain other laws
- Amended Acts: Law of July 5, 2018 on amending the law on public-private partnership and certain other laws
- Amended Acts: Law of 6 March 2018 - Provisions introducing the Law - Entrepreneurs' Law and other laws concerning economic activity
- Amended Acts: Law of 7 July 2017 on amending certain laws related to family support systems
- Amended Acts: Law of July 20, 2017 – Water Law
- Amended Acts: Judgment of the Constitutional Tribunal of December 13, 2017, case file SK 48/15
- Amended Acts: Judgment of the Constitutional Tribunal of December 12, 2017, ref. no. SK 13/15
- Amended Acts: Law of 27 October 2017 on amending the Law on local taxes and fees
- 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 November 16, 2016, on amending the Law on Railway Transport and certain other laws
- Amended Acts: Law of 5 September 2016 on trust services and electronic identification
- Amended Acts: Law of October 9, 2015, on revitalization
- Amended Acts: Law of 25 June 2015 on amending the Law on Municipal Self-Government and certain other laws
- Amended Acts: Law of 9 April 2015 amending the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of October 9, 2015, on metropolitan unions
- Amended Acts: Law of 23 July 2015 amending the Law on Local Taxes and Fees
- Amended Acts: Law of 24 April 2015 on amending certain laws in connection with strengthening landscape protection tools
- Amended Acts: Law of March 20, 2015, amending the Building Law and certain other laws
- Amended Acts: Law of December 13, 2013, on Family Allotment Gardens
- Amended Acts: Law of 16 September 2011 on the Reduction of Certain Obligations of Citizens and Entrepreneurs
- Amended Acts: Law of 29 July 2011 on amending the Law on the principles of registration and identification of taxpayers and payers and certain other laws
- Amended Acts: Law of April 15, 2011, on healthcare activities
- Amended Acts: Law of 15 April 2011 amending the law on local taxes and fees
- 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 September 24, 2010, amending the law on local taxes and fees
- Amended Acts: Law of 30 April 2010 Provisions introducing laws reforming the science system
- Amended Acts: Judgment of the Constitutional Tribunal of December 8, 2009, case file K 7/08
- Amended Acts: Law of 21 November 2008 amending the Law on Professional and Social Rehabilitation and Employment of Disabled Persons, the Law on Local Taxes and Fees, and the Law on Food Safety and Nutrition