Taxes in Europe Database v2
Act of 16 November 2006 on stamp duty (Journal of Laws of 2014 item 1628, with subsequent amendments).
Territory of Poland.
Natural persons, legal persons, organizational units having no legal personality.
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.
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 range from 1 PLN to 12,750 PLN depending on the type action.
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).
The local tax authority.
As from 2001, the tax on civil law transactions has been excluded from stamp duty.