Taxes in Europe Database v2
Act of 15 November 1984 on agricultural tax (consolidated tekst - Journal of Laws of 2013 item 1381, with subsequent amendments).
Territory of Poland.
that are owners, perpetual usufructuaries of land, autonomous possessors and in some cases the other possessors of land.
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.
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.
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.
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.