Taxes, contributions, fees, excise duty. Changes in 2025

The Ministry of Labor and Social Policy announced that the amount of the forecast average salary will be PLN 8,673. Height base ZUS contributions for entrepreneurs it constitutes 60 percent. average salary. It will therefore amount to PLN 5,203.80.

For new companies with preferential contributions for the first 24 months of business, the basis for calculating contributions is 30%. minimum wage in a given year. From January 1, it will amount to PLN 4,666. This means that the basis for new companies will be PLN 1,399.80.

Therefore, ZUS contributions for the period from January to December in 2025 will be:

– pension contribution – PLN 1,015.78, – disability pension contribution – PLN 416.30, – sickness contribution – PLN 127.49, – accident contribution – PLN 86.90, – Labor Fund contribution – PLN 127.49.

The sum of monthly social insurance contributions in 2025 will be PLN 1,773.96.

From January 1, 2025, the minimum basis for health insurance contributions will be reduced to 75%. minimum monthly salary.

In 2025, the minimum wage will be PLN 4,666. Therefore, the basis for calculating the contribution for entrepreneurs who settle their accounts according to general principles and a flat tax will be PLN 3,499.50. This means that the monthly minimum health insurance contribution will be PLN 314.96. So far it was PLN 419.94.

According to the government, approximately 934,000 people will benefit from changes in health insurance premiums. entrepreneurs: people with the lowest income or those suffering a loss will save up to approx. PLN 105 per month. The government assured that funds have been reserved in the 2025 budget to compensate for the revenues up to National Health Fund reduced after the health insurance premium was reduced.

It is worth recalling that the obligation to pay health insurance contributions on revenues obtained from sales will also be abolished fixed assets. This means, for example, cars, buildings, office equipment, devices.

According to the announcement of the Ministry of Finance, from January 1, 2025, local taxes and fees will increase by the maximum rate inflation of 2.7 percent.

Please remember that the final decision on the increase rests with local governments. They may or may not adjust to maximum rates.

New maximum land rates:

a) related to running a businessregardless of the method of classification in the register of land and buildings – PLN 1.38 per 1 m2 of area, b) under standing surface water or flowing surface water of lakes and artificial reservoirs – PLN 6.84 per 1 ha of area, c) others, in including those occupied for the purpose of conducting paid statutory public benefit activities by public benefit organizations – PLN 0.73 per 1 m2 of area, d) undeveloped areas covered by the area revitalization, referred to in the Act of October 9, 2015 on revitalization, and located in areas for which the local development plan provides for residential development, service development or mixed-use development including only these types of development, if from the date of entry into force a period of 4 years has passed since the implementation of this plan in relation to these lands, and during this time the construction has not been completed in accordance with the provisions of the construction law – PLN 4.51 per 1 m2 of area.

From buildings or parts thereof:

a) residential buildings – PLN 1.19 per 1 m2 of usable area, b) related to running a business and residential buildings or parts thereof occupied for running a business – PLN 34.00 per 1 m2 of usable area, c) occupied for running a business business in the field of trade in certified seed material – PLN 15.92 per 1 m2 of usable area, d) related to the provision of health services within the meaning of the provisions on medical activities, adopted by entities providing these services – PLN 6.95 per 1 m2 of usable area, e) other, including those used for paid statutory public benefit activities by public benefit organizations – PLN 11.48 per 1 m2 of usable area.

There is a percentage tax on buildings – 2%. value of the structure determined in accordance with Art. 4 section 1 point 3 and section 3-7 of the Act on local taxes and fees.

Tax on means of transport:

1) from a truck with a GVM of 3.5 tons and below 12 tons: – from 3.5 tons to 5.5 tons inclusive – PLN 1,204.87 per year, – over 5.5 tons up to 9 tons inclusive – 2009 PLN .97 per year, – for more than 9 tons but less than 12 tons – PLN 2,411.94 per year;

2) for a truck with a GVM equal to or higher than 12 tons – PLN 4,602.58 per year;

3) from a truck or ballast tractor adapted to be used together with a semi-trailer or a trailer with a GVW of the vehicle combination from 3.5 tons and less than 12 tons – PLN 2,813.88 per year;

4) from a truck or ballast tractor adapted to be used together with a semi-trailer or a trailer with a GVW of the vehicle combination equal to or higher than 12 tons: – up to and including 36 tons – PLN 3,557.48 per year, – over 36 tons – PLN 4,602.58 per year ;

5) for a trailer or semi-trailer which, together with the motor vehicle, has a GVM of 7 tons and less than 12 tons, with the exception of those related exclusively to agricultural activities conducted by an agricultural tax payer – PLN 2,411.94 per year

6) for a trailer or semi-trailer which, together with the motor vehicle, has a GVM equal to or higher than 12 tons, with the exception of those related exclusively to agricultural activities conducted by an agricultural tax payer: – up to and including 36 tons – PLN 2,813.88 per year, – above 36 tons – PLN 3,557.48 per year;

7) per bus, depending on the number of seats: – less than 22 seats – PLN 2,848.04 per year, – equal to or more than 22 seats – PLN 3,600.69 per year.

1) market fee rate – PLN 1,126.00/day; 2) local tax rate in towns with favorable climatic properties, landscape values ​​and conditions enabling the stay of people for these purposes – PLN 3.31/day; 3) local fee rate in towns with the status of a health resort protection area – PLN 4.67/day; 4) spa fee rate – PLN 6.38/day; 5) fee for owning dogs – PLN 178.26 per dog; 6) fixed part of the advertising fee PLN 3.72 per day; 7) variable part of the advertising fee PLN 0.34 per 1 square meter of advertising board or advertising device surface area per day.

The agricultural tax rate is determined for the next year based on the average rye purchase price for the 11 quarters preceding the tax year.

The key here is the announcement of the President of the Central Statistical Office, which announces the purchase prices of rye, issued by October 20 each year. The one from 2024 sets the average rye purchase price for the 11 quarters preceding the quarter preceding the fiscal year 2025 at PLN 86.34 per 1 dt.

Agricultural tax for farm land is the equivalent of 2.5 quintals of rye per 1 conversion hectare. In 2025 it will be PLN 215.85.

For other agricultural land that is subject to agricultural tax, the equivalent of 5 quintals of rye is PLN 431.70.

From January 1, some entrepreneurs will be able to settle their accounts PIT cash method.

Taxpayers who take advantage of this option will not have to pay tax at the time of providing a service, delivering goods or issuing an invoice. Tax liability arises only when the customer pays for the invoice.

Cash PIT can be used by entrepreneurs running a sole proprietorship:

– taxed according to the tax scale, with a flat tax, according to the IP BOX rules, a lump sum on recorded revenues, – if the revenues from operations in the year preceding the tax year did not exceed PLN 1 million, – if they do not keep accounting books, – if they submit to the competent head of the tax office written declarations on the choice of the cash method.

The choice of cash PIT is voluntary – the entrepreneur decides whether this method of tax settlement is beneficial for him.

In 2025, the excise tax will increase again. Both alcohol and tobacco products.

In the case of alcohol, excise duty will increase by 5% from January 1, 2025, both on beer and spirits.

With tobacco products (cigarettes, smoking tobacco, cigars and cigarillos) and the so-called In case of innovative products, the situation is slightly different – new tax rates will apply only from March 1, 2025.

Excise tax rate on cigarettes:
in 2025 – PLN 345/1000 pcs. (increase from PLN 276/1000 pcs.), i.e. 25% more; in 2026 – PLN 414/1,000 pcs., i.e. 20% more; in 2027 – PLN 476.1/1000 pcs., i.e. 15% more.

Excise tax rate on smoking tobacco:
in 2025 – PLN 260.14/kg (increase from PLN 188.51/kg), i.e. 38% more; in 2026 – PLN 338.18/kg, i.e. 30% more; in 2027 – PLN 412.58/kg, i.e. 22% more.

Excise tax rate on cigars and cigarillos:
in 2025 – PLN 655/kg (increase from PLN 524/kg), i.e. 25% more; in 2026 – PLN 786/kg, i.e. 20% more; in 2027 – PLN 903.9/kg, i.e. 15% more.

Excise duty rate on novel products (heated tobacco products):
in 2025 – PLN 565.52/kg (increase from PLN 377.01/kg), i.e. 50% more; in 2026 – PLN 678.62/kg, i.e. 20% more; in 2027 – PLN 780.41/kg, i.e. 15% more.

Excise tax rate on liquid for electronic cigarettes:
in 2025 – PLN 0.96/ml (increase from PLN 0.55/ml), i.e. 75% more; in 2026 – PLN 1.44/ml, i.e. 50% more; in 2027 – PLN 1.8/ml, i.e. 25% more.