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Generic Tax Name Stamp duty
Tax name in the national language Opłata skarbowa
Tax name in English Stamp duty
Member State PL-Poland
Tax in force since 1947/05/01
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 16 November 2006 on stamp duty (Journal of Laws of 2014 item 1628, 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 units having no legal personality.

Tax object and basis of assessment

In individual cases related to public administration: official action upon notification or request; issue of certificates, an authorization (permit, license) upon request. Submission of document attesting granting of power of attorney or proxy, or copy, extract or duplicate thereof, in case related to public administration or in court proceedings.

Deductions, Allowances, Credits, Exemptions

A whole range of exemptions exists, such as for documents (official acts, certificates, licenses) relating to alimony, custody, social and health insurance employment, social benefits, science, education, electoral matters, etc.

Rate(s) Structure

Rate range from 1 PLN to 12,750 PLN depending on the type action.

Tax due date

The moment of notification or submission of request for official action. The moment of submission of request for issue of certificate and authorization (permit, license). The moment of submission of the document attesting granting the power of attorney or proxy, or copy, extract or duplicate thereof to the public administration authority, court or entity referred to in Article 1 (2).

Tax collector

The local tax authority.

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d29hf + d59ff

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 481.00 PLN 0.03
2011 489.00 PLN 0.03
2010 504.00 PLN 0.04
2009 510.00 PLN 0.04
2008 627.00 PLN 0.05
2007 668.00 PLN 0.06
2006 554.00 PLN 0.05
2005 519.00 PLN 0.05
2004 569.00 PLN 0.06
2003 411.00 PLN 0.05
2002 518.00 PLN 0.06
2001 429.00 PLN 0.06
2000 2,008.00 PLN 0.27


As from 2001, the tax on civil law transactions has been excluded from stamp duty.