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Polish tourism trends and municipal fee reforms

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2026-10-22 16:16 UTC → 2026-10-23 19:57 UTC · added ~~removed~~

Legislative efforts to reform local taxation and tourism fees in Poland have gained momentum. The Ministry of Finance is preparing property tax changes that would assign liabilities to co-owners based on their specific shares and allow notaries to transmit data directly to tax authorities to reduce bureaucracy. Regarding tourism, President Karol Nawrocki signed legislation replacing the former climate fee with a new tourist fee. This removes previous environmental requirements, such as specific air quality or landscape criteria, allowing municipalities like Kraków to collect funds. By 2027, the maximum daily rate is set at 5 PLN, with a limit of 5.50 PLN in spa areas, though some proposals suggest rates could reach 10.99 PLN. Accommodation providers will collect the fee and receive a 10% commission. Exemptions apply to individuals with significant disabilities and those staying more than 29 consecutive nights. Recent developments confirm that the amendment to the Act on Local Taxes and Fees will take effect on January 1, 2027. The new regulations expand the scope of eligible locations; fees may now be applied in areas attracting visitors through museums, monuments, zoos, botanical gardens, and national parks, rather than being limited to traditional seaside or mountain resorts. Furthermore, the obligation to pay will no longer be tied strictly to tourism or leisure purposes, meaning individuals on business trips may also be subject to the fee depending on local municipal resolutions. Debate has emerged regarding revenue distribution. While the government intends to allocate funds to municipalities, the Polish Independent Hotels association has appealed to Prime Minister Donald Tusk to direct a portion toward the Polish Tourism Organization for national promotion. Similarly, the Association of Polish Voivodeships (ZWRP) argues that regional governments should be included to fund supra-local tourism strategies. As municipalities prepare for 2027, local tax adjustments are widespread. Piotrków Trybunalski has approved a 2.7% increase in real estate tax rates, while Świnoujście is proposing to raise its spa fee to 6.86 PLN per person per day. In cities like Szczecin, Łódź, and Lublin, local governments are moving to increase real estate tax rates, with some adopting maximum statutory limits. While these increases have minimal impact on individual residential owners, they represent a substantial financial burden for businesses and commercial property holders.

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