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Generic Tax Name Tax on civil law transactions
Tax name in the national language Podatek od czynności cywilnoprawnych
Tax name in English Tax on civil law transactions
Member State PL-Poland
Tax in force since 2001/01/01
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Act of 9 September 2000 on tax on civil law transactions (Journal of Laws of 2010, No 101 item  649, with subsequent amendments).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of Poland.

 
Taxpayers

Natural persons, legal persons and organizational units having no legal personality.

 
Tax object and basis of assessment

The following are subject to tax:

(1)  the following acts in civil law:

  • contracts of sale and exchange of things and property rights,
  • contracts of a loan,
  • contracts of donation – in the part concerning taking over the debts and burdens or liabilities of the donor by the donation recipient,
  • contracts of annuity,
  • contracts of division of the inheritance and contracts of dissolution of co-ownership – in the part concerning repayments or additional payments,
  • establishment of a mortgage,
  • establishment of a usufruct for consideration, including irregular usufruct, and servitude for consideration,
  • contracts of irregular deposit,
  • contracts of partnership (company deeds);

(2)  amendments to the contracts listed above if they result in an increase of the tax base for the tax on civil law transactions;

(3)  court pronouncements, including conciliatory courts, and settlements if they have the same legal consequences as civil law transactions listed in point 1 or 2.

The market value of the act in civil law is the basis of assessment. 

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

The following parties of acts in civil law shall be exempt from the tax:

  • foreign states, their diplomatic representations, consular offices and military forces, international organisations and institutions and their branches and local offices, which enjoy, on the basis of Acts, agreements or universally recognised international customs, privileges and immunities, as well as their employees and other persons equal to them if they are not Polish citizens and are not permanent residents on the territory of the Republic of Poland - under reciprocity principle;
  • public benefit organisations, provided that the acts in civil law shall be performed by them solely in connection with a non-profit public benefit activity within the meaning of the provisions on public benefit activity and volunteer work;
  • local government authorities;
  • the State Treasury, etc.

Subject matter - many transaction listed in article 9 of the Act for example:

  • sale of foreign currency;
  • transfer of ownership of real property and the parts thereof, together with their constituent parts, with the exception of residential buildings or their parts located within town limits on the condition that, within the meaning of agricultural tax regulations, at the time of civil law transaction the land acquired is an agricultural holding or will be an agricultural holding, or will become a part of agricultural holding being the acquirer’s property;
  • sale of movables if the tax base does not exceed 1,000 PLN;
  • loans granted:
    • by entrepreneurs who do not have a registered office or a management centre on the territory of the Republic of Poland and whose scope of activity includes crediting and loan granting,
    • under contracts concluded between persons included in the I tax group to the amount exempt from taxation - in accordance with the rules specified in provisions on tax on inheritance and donation,
    • from target funds established under a legislative act, etc.
 
Rate(s) Structure
  1.  On contracts of sale:
    • of real property, movables, a perpetual usufruct right, right of cooperative ownership of an accommodation, cooperative member’s right to business premises and also the rights resulting from provisions of cooperative law: a right to a detached house and right to a living accommodation in small residential house – 2%,
    • of other property right – 1%;
  2. On contracts of exchange, annuity, division of inheritance, dissolution of co-ownership and donation:
    • for transfer of ownership of real property, movables, a perpetual usufruct right, right of cooperative ownership of an accommodation, cooperative member’s right to business premises and also the rights resulting from provision of cooperative law: a right to a detached house and right to a living accommodation in small residential house – 2%,
    • for transfer of ownership of other property right – 1%,
  3. On contracts of establishment of usufruct, including irregular usufruct, and servitude for consideration – 1%;
  4. On contract for a loan and irregular deposit – 2%;
  5. In case of establishment of a mortgage:
    • for securing existing claims – 0.1% of the amount of the secured claim,
    • for securing unspecified claims – 19 PLN
  6. On contract of partnership (company deeds) – 0.5%;
 
Tax due date

Tax obligation shall arise:

  • upon performance of civil law transaction;
  • upon taking resolution on increase the capital of company having legal personality;
  • upon submitting a declaration on establishing a mortgage or upon establishment of mortgage;
  • upon court pronouncement becoming valid, delivery of a judgment of conciliatory court or concluding a settlement – on the subjects of taxation listed in point 3;
  • upon invoking a circumstance of performing a civil law transaction by taxpayer – if taxpayer failed to submit a tax declaration on civil law transactions within five years since the end of the year in which the deadline for payment elapsed and he/she invokes the circumstances of performing the civil law transaction before tax authorities or tax control authorities.
 
Tax collector

The Heads of Tax Offices.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29hg + d59fg

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,502.00 PLN 0.09
2011 1,833.00 PLN 0.12
2010 1,875.00 PLN 0.13
2009 1,703.00 PLN 0.12
2008 2,289.00 PLN 0.18
2007 2,606.00 PLN 0.22
2006 1,600.00 PLN 0.15
2005 1,248.00 PLN 0.13
2004 1,004.00 PLN 0.11
2003 948.00 PLN 0.11
2002 883.00 PLN 0.11
2001 225.00 PLN 0.03

Comments