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Generic Tax Name Agricultural tax
Tax name in the national language Podatek rolny
Tax name in English Agricultural tax
Member State PL-Poland
Tax in force since 1985/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Act of 15 November 1984 on agricultural tax (consolidated tekst - Journal of Laws of 2013 item 1381, with subsequent amendments).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope

Territory of Poland.

  • Natural persons,
  • Legal persons,
  • Organizational entities, including companies having no legal personality;

that are owners, perpetual usufructuaries of land, autonomous possessors and in some cases the other possessors of land.

Tax object and basis of assessment

Land classified in the land and buildings register as agricultural land or as tree-covered or bush-covered grounds on the agricultural land (excluding land occupied for economic activity other than agricultural activity).


The number of conversion hectares determined on the basic of the area, type and class of agricultural land defined in the land and buildings register and classification to a taxing district are tax base for land belonging to agricultural holdings.

For the other land (of total area less than 1 hectare), the tax base are the number of hectares defined in the land and buildings register.

Deductions, Allowances, Credits, Exemptions

There are three groups of exemptions of the tax:

1. Objective exemptions involving: land of the lowest classes, land located within boundary road, arable land, grassland and grazing land under melioration, land intended for a new agricultural holding establishment or for enlargement of an existing agricultural holding, land of agricultural holding resulting from land reclaiming and exchange or integration, land on which the agricultural production was abandoned, ecological areas, land occupied by water reservoirs, under embankments and between dikes, land entered into the Register of Monuments, land constituting garden plots of members of agricultural production cooperatives;

2. Exemptions for taxpayers as follows: colleges and universities, schools, research centres of the Polish Academy of Sciences, possessors of enterprises who employ disabled, research and development entities or centres,  the State Treasury, the local government (gminas);

3. The others objective exemptions established by council of local government.


Applied reliefs of the tax regarding: expenses incurred for modernization of the agricultural holdings (25%), soldiers doing supplementary military service or long-lasting military training (40-60%) - exemption is planned to be abolished, land located in the mountain area (50-60%), waiving the tax assessment or collection in case of natural disaster and also reliefs established by council of local government.

Rate(s) Structure
  • The cash equivalent of 2.5 q of ray - for 1 conversion hectare of agricultural holdings' land
  • The cash equivalent of 5 q of ray for the other land

The average sale price shall be determined on the basic of a communication of the President of the Central Statistical Office.

Council of local government have the right to reduce the amount of this price.

Tax due date

Taxpayers should pay the tax in the instalments proportional to the period of duration of the tax obligation on 15 March, 15 May, 15 September and 15 November of the tax year.

Tax collector

Local authority.

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d59a

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,597.00 PLN 0.10
2011 1,074.00 PLN 0.07
2010 987.00 PLN 0.07
2009 1,254.00 PLN 0.09
2008 1,268.00 PLN 0.10
2007 966.00 PLN 0.08
2006 770.00 PLN 0.07
2005 966.80 PLN 0.10
2004 921.80 PLN 0.10
2003 878.20 PLN 0.10
2002 821.10 PLN 0.10
2001 791.70 PLN 0.10
2000 720.80 PLN 0.10