Act of 12 January 1991 on local taxes and charges (Journal of Laws of 2014 No 95 item 849, with subsequent amendments). |
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Territory of Poland. |
Owners of transport vehicles (natural persons, legal persons), organizational entities having no legal personality for which the transport vehicle is registered, and possessors of transport vehicles entrusted by foreign natural or legal persons to polish entities. |
Transport vehicles of maximum permissible gross laden weight above 3.5 tonne. Maximum permissible gross laden weight of vehicle or vehicle combination. |
The taxpayers who use transport vehicles in order to perform shipments in combined transport on the territory of Poland are entitled to refund tax paid from these vehicles (25% - 100% of annual tax amount). Exemptions from the tax concern transport vehicles in possession of diplomatic representations, consular offices and other foreign mission, transport vehicles constituting mobilization supply, special vehicles and vintage vehicles. Some objective exemptions may be introduced by council of local government. |
Rates are determined by coucil of local government, but the annual tax rate for one vehicle cannot exceed relevant minimal and maximal rates constituted in Act of 12 January 1991 on local taxes and charges. |
The tax is generally paid in 2 instalments proportionally to the period of time when the tax obligation existed by 15 February and 15 September each year. |
Local authority. |
Where a transport vehicle constitutes a co-ownership of two or more natural or legal persons, the tax obligation shall be borne by all co-owners on a joint and several basis. |
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