Home / Dz.U. 2000 nr 86 poz. 959
Law of September 9, 2000, on tax on civil law transactions.
Ustawa z dnia 9 września 2000 r. o podatku od czynności cywilnoprawnych.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2000-09-09
Entry into force
2001-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
companiesLand and mortgage registerscivil lawtaxestax reliefshealth insurancesocial insurancedepositsstamp dutyinheritancestax on civil law transactionsCredits and loans
Related acts
Acts Declared Repealed (1)
Implementing Regulations (14)
- Regulation of the Minister of Finance and Economy of August 1, 2025, amending the regulation on the collection and refund of tax on civil law transactions
- Regulation of the Minister of Finance of 17 November 2023 on the collection and refund of tax on civil law transactions
- Regulation of the Minister of Finance of May 27, 2019 on the form of the consolidated declaration on civil law transactions tax
- Regulation of the Minister of Finance of November 25, 2015 on the method of collecting and refunding tax on civil law transactions
- Regulation of the Minister of Finance of July 2, 2014, amending the regulation on the method of collecting and refunding tax on civil law transactions
- Regulation of the Minister of Finance of December 20, 2011, amending the regulation on the method of collecting and refunding tax on civil law transactions
- Regulation of the Minister of Finance of December 16, 2008 on the method of collecting and refunding tax on civil law transactions
- Regulation of the Minister of Finance of July 26, 2006 on the payment, collection, and refund of tax on civil law transactions
- Regulation of the Minister of Finance of December 18, 2006 on the method of collecting and refunding tax on civil law transactions
- Regulation of the Minister of Finance of December 2, 2005 amending the regulation on detailed rules for the collection of tax on civil law transactions
- Regulation of the Minister of Finance of March 10, 2004, amending the regulation on the detailed rules for collecting tax on civil law transactions
- Regulation of the Minister of Finance of 13 August 2003 amending the regulation on the detailed rules for collecting tax on civil law transactions
- Regulation of the Minister of Finance of December 11, 2002 amending the regulation on the detailed rules for collecting tax on civil law transactions.
- Regulation of the Minister of Finance of December 5, 2000, on the detailed principles of collecting tax on civil law transactions.
Amending Acts (41)
- Law of 26 October 2000 on Commodity Exchanges. · 2001-05-28
- Law of 27 July 2001 on the introduction of the Environmental Protection Law, the Waste Law, and amending certain laws. · 2001-10-01
- Law of 7 June 2002 amending the Law on tax on civil law transactions. · 2003-01-01
- Law of 28 October 2002 on the Inland Waterway Navigation Fund and the Reserve Fund. · 2003-01-01
- Law of 10 April 2003 on Special Principles for the Preparation and Implementation of Public Road Investments. · 2003-05-25
- Law of June 27, 2003, on the establishment of Voivodeship Tax Colleges and on amending certain laws regulating the tasks and competences of bodies and the organization of organizational units subordinate to the minister competent for public finance · 2003-09-01
- Law of November 28, 2003, on the restructuring of the hard coal mining industry in the years 2003-2006 · 2003-12-26
- Law of April 24, 2003, Provisions introducing the Law on public benefit activities and volunteering · 2004-01-01
- Law of March 11, 2004, on the organization of certain agricultural markets. · 2004-05-01
- Law of December 19, 2003 on amendment of the Law on tax on civil law transactions · 2004-05-01
- Law of 11 March 2004 on value added tax · 2004-05-01
- Law of 30 April 2004 on proceedings concerning public aid · 2004-05-31
- Law of April 16, 2004, amending the Law on the accommodation of the Armed Forces of the Republic of Poland and certain other laws · 2004-07-01
- Law of 30 June 2005 amending the Tax Ordinance and amending certain other laws · 2005-09-01
- Law of 8 July 2005 on the implementation of the right to compensation for immovable property left outside the current borders of the Republic of Poland · 2005-10-07
- Law of November 16, 2006, on amending the Inheritance and Gift Tax Act and the Tax on Civil Law Transactions Act · 2007-01-01
- Law of 24 August 2007 on amending certain laws in connection with the membership of the Republic of Poland in the European Union · 2007-10-10
- Law of 7 November 2008 amending the Law on Tax on Civil Law Transactions · 2009-01-01
- Law of January 9, 2009, on amending the Law on the Universal Duty to Defend the Republic of Poland and on amending certain other laws · 2009-02-11
- Law of 4 September 2008 amending the Law on Trading in Financial Instruments and certain other laws · 2009-10-21
- Law of 22 January 2010 amending the Law on Tax on Civil Law Transactions · 2010-04-22
- Law of August 6, 2010, on amending the Law on special principles for the reconstruction, renovation and demolition of buildings destroyed or damaged as a result of natural disasters and certain other laws · 2010-08-16
- Law of 29 October 2010 on strategic reserves · 2011-02-05
- Law of January 22, 2015, amending the Law on the functioning of hard coal mining in the years 2008-2015 and certain other laws · 2015-02-04
- Law of 10 July 2015 on the Military Property Agency · 2015-10-01
- Law of 25 June 2015 on amending the Law on Municipal Self-Government and certain other laws · 2016-01-01
- Law of 22 June 2016 amending the Law - Customs Law and certain other laws · 2016-08-20
- Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration · 2017-03-01
- Law of 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and certain other laws · 2019-01-01
- Law of November 9, 2018, on amending certain laws to introduce simplifications for entrepreneurs in tax and economic law · 2019-07-01
- … +11
Information on Consolidated Text (12)
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 17, 2026, on the promulgation of the consolidated text of the law on tax on civil law transactions
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 26, 2024, concerning the promulgation of the consolidated text of the law on tax on civil law transactions
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 11, 2023, on the promulgation of the consolidated text of the Law on tax on civil law transactions
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 13, 2022, on the promulgation of the consolidated text of the law on tax on civil law transactions
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 4, 2020, on the promulgation of the consolidated text of the law on tax on civil law transactions
- Announcement by the Marshal of the Sejm of the Republic of Poland of 12 July 2019 on the promulgation of the consolidated text of the law on tax on civil law transactions
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 26, 2017 on the promulgation of the consolidated text of the law on tax on civil law transactions
- Announcement by the Marshal of the Sejm of the Republic of Poland of 3 February 2016 on the promulgation of the consolidated text of the Act on Tax on Civil Law Transactions
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 21, 2015 on the promulgation of the consolidated text of the Act on Tax on Civil Law Transactions
- 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 law on tax on civil law transactions
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 28, 2007 on the promulgation of the consolidated text of the Act on tax on civil law transactions
- Announcement of the Marshal of the Sejm of the Republic of Poland of 3 March 2005 on the promulgation of the consolidated text of the Act on tax on civil law transactions.
References (1)
Constitutional Tribunal Ruling (1)
Acts referring to this act
- Amended Acts: Law of September 26, 2025, on amending the Law on the National Court Register and certain other laws
- Amended Acts: Law of 9 May 2025 amending the law on special solutions related to the removal of flood consequences and certain other laws
- Amended Acts: Law of August 16, 2023, on amending certain laws in connection with ensuring the development of the financial market and the protection of investors in this market
- Amended Acts: Act of May 26, 2023, amending the Act on Municipal Self-Government, the Act on Social Forms of Housing Development, the Act on Real Estate Management, the Act on Tax on Civil Law Transactions, and certain other acts
- Amended Acts: Law of October 7, 2022, on amending the law on corporate income tax and certain other laws
- Amended Acts: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Amended Acts: Law of March 11, 2022, on Homeland Defence
- Amended Acts: Law of August 11, 2021, on loan and savings associations
- Amended Acts: Law of December 17, 2020, on strategic reserves
- Amended Acts: Law of April 16, 2020, on specific support instruments in connection with the spread of the SARS-CoV-2 virus
- Amended Acts: Law of 31 July 2019 on financial support for inland waterway shipowners, the Inland Navigation Fund, and the Reserve Fund
- 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 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and certain other laws
- Amended Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Amended Acts: Law of 22 June 2016 amending the Law - Customs Law and certain other laws
- Amended Acts: Law of 25 June 2015 on amending the Law on Municipal Self-Government and certain other laws
- Amended Acts: Law of 10 July 2015 on the Military Property Agency
- Amended Acts: Law of January 22, 2015, amending the Law on the functioning of hard coal mining in the years 2008-2015 and certain other laws
- Amended Acts: Law of 29 October 2010 on strategic reserves
- Amended Acts: Law of August 6, 2010, on amending the Law on special principles for the reconstruction, renovation and demolition of buildings destroyed or damaged as a result of natural disasters and certain other laws
- Amended Acts: Law of 22 January 2010 amending the Law on Tax on Civil Law Transactions
- Amended Acts: Law of 4 September 2008 amending the Law on Trading in Financial Instruments and certain other laws
- Amended Acts: Law of January 9, 2009, on amending the Law on the Universal Duty to Defend the Republic of Poland and on amending certain other laws
- Amended Acts: Law of 7 November 2008 amending the Law on Tax on Civil Law Transactions
- Amended Acts: Law of 24 August 2007 on amending certain laws in connection with the membership of the Republic of Poland in the European Union
- Amended Acts: Law of November 16, 2006, on amending the Inheritance and Gift Tax Act and the Tax on Civil Law Transactions Act
- Amended Acts: Law of 8 July 2005 on the implementation of the right to compensation for immovable property left outside the current borders of the Republic of Poland
- Amended Acts: Law of 30 June 2005 amending the Tax Ordinance and amending certain other laws
- Amended Acts: Law of April 16, 2004, amending the Law on the accommodation of the Armed Forces of the Republic of Poland and certain other laws
- Amended Acts: Law of 30 April 2004 on proceedings concerning public aid
- Amended Acts: Law of 11 March 2004 on value added tax
- Amended Acts: Law of March 11, 2004, on the organization of certain agricultural markets.
- Amended Acts: Law of December 19, 2003 on amendment of the Law on tax on civil law transactions
- Amended Acts: Law of April 24, 2003, Provisions introducing the Law on public benefit activities and volunteering
- Amended Acts: Law of November 28, 2003, on the restructuring of the hard coal mining industry in the years 2003-2006
- Amended Acts: Law of June 27, 2003, on the establishment of Voivodeship Tax Colleges and on amending certain laws regulating the tasks and competences of bodies and the organization of organizational units subordinate to the minister competent for public finance
- Amended Acts: Law of 10 April 2003 on Special Principles for the Preparation and Implementation of Public Road Investments.
- Amended Acts: Law of 7 June 2002 amending the Law on tax on civil law transactions.
- Amended Acts: Law of 28 October 2002 on the Inland Waterway Navigation Fund and the Reserve Fund.
- Amended Acts: Law of 27 July 2001 on the introduction of the Environmental Protection Law, the Waste Law, and amending certain laws.
- Amended Acts: Law of 26 October 2000 on Commodity Exchanges.
- References: Law of November 23, 2002 on the amendment of the law on supporting the restructuring of the industrial defense potential and the technical modernization of the Armed Forces of the Republic of Poland.
- References: Regulation of the Council of Ministers of 21 April 2004 on the detailed conditions for granting aid in the scope of certain tax reliefs and exemptions within the framework of de minimis aid
- References: Regulation of the Minister of Justice of 25 February 2009 amending the regulation on determining the types and scope of information transmitted to tax authorities by courts, court bailiffs, and notaries, and the deadline, form, including the form of the excerpt of the act, and the method of their transmission
- References: Regulation of the Minister of Justice of 28 June 2004 on the determination of the types and scope of information transferred to tax authorities by courts, court bailiffs and notaries, and the deadline, form, including the form of an extract of the act, and the method of their transfer
- References: Law of December 5, 2002 on amending the law on the adaptation of hard coal mining to functioning in a market economy and on special rights and tasks of mining municipalities.
- References: Regulation of the Minister of Finance of 31 October 2005 amending the regulation on the territorial scope of operation and seats of heads of tax offices and directors of tax chambers
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 19 June 2012 file ref. P 41/10
- Legal Basis: Regulation of the Minister of Finance of July 26, 2006 on the payment, collection, and refund of tax on civil law transactions
- Legal Basis: Regulation of the Minister of Finance and Economy of August 1, 2025, amending the regulation on the collection and refund of tax on civil law transactions