Dog tax may increase next year. All because the Minister of Finance raised the upper limit of the amount of the levy. However, this levy is not valid throughout the country. It is the communes who decide on their own whether a tax on dog ownership has to be paid in their area.
Dog tax operates on the basis of art. 18a and art. 19 of the Act of January 12, 1991 on local taxes and fees.
However, this tax is not obligatory. The act only gives municipal councils the right to levy a tax on dog ownership. Thus, it is municipal councils who decide by resolution whether the tax on dog ownership is applicable and it is on the websites of each municipality that information on this subject should be found. Dog tax is collected, inter alia, in Kraków, Szczecin and Ruda Śląska.
Municipalities also decide on the amount of dog tax, with the upper limit being set by the Ministry of Finance. The maximum tax rate on dog ownership is regularly increased and in 2021 it amounts to PLN 130.30. In 2022, the amount will increase to PLN 135. The announcement of the Minister of Finance on this matter has already been published in the Journal of Laws.
Dog tax – when and where is it paid?
Since it is the municipalities who decide whether a dog tax will apply in their area, the obligation to pay it depends on the place of residence. If this tax is applicable in a given commune, it is also obligatory to register the dog at the commune office. This registration, which is most often required within two months of the dog’s birth or acquisition, is free of charge.
How is the dog tax accountable? The persons concerned are obliged to pay it in the required amount once a year – just like other tax settlements.
To pay, go to the municipal office and pay the fee at its cash desk, or do it by online transfer to the municipal office’s bank account.
If the dog was born in the second half of the year, half of the tax is payable. In such cases, the tax can be paid immediately when registering the dog with the municipality.
Dog tax – who is exempt
Is everyone obligated to pay dog tax? Dziennik Gazeta Prawna previously indicated that there are a few exceptions.
Pursuant to the Act, tribute fees are exempt from, inter alia, disabled persons within the meaning of the provisions of the Act of 27 August 1997 on vocational and social rehabilitation and employment of disabled persons – due to the possession of an assistance dog; people who are at least 65 years old who run a single household – due to having one dog. Taxpayers of agricultural tax on farms do not have to pay the tax if they do not have more than two dogs.
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