Taxes: new and higher fees in 2021

Katarzyna Augustyniak

The coming year will bring more than a dozen new taxes. The government will also increase some of the existing ones. Below we explain the changes we will have to face in 2021. Let’s have a look at the 2021 taxes.

New tax on sweet drinks

Sweet drinks have been covered with a sugar tax, which has two components: a fixed fee and a variable fee. The fixed fee is PLN 0.5 per every liter of a beverage that has sugar or another sweetener added. If an active substance, such as caffeine or taurine, is present in the drink, another PLN 0.10 will be charged. In turn, the variable fee will depend on the amount of sugar in the drink. For every gram of sugar over the threshold of 5 g/100 ml, additional PLN 0.05 will have to be paid. The tax will be remitted by the entity selling the beverage to the given retail point of sale.

Alcohol in small bottles will be more expensive

The same law that regulates the sugar tax introduces another fee, which will apply to alcohols sold in bottles up to 300 ml. For every liter of pure alcohol sold in such bottles. The manufacturer will have to pay a tax of PLN 25.

Electricity taxes

The prices of electricity itself will go up by between 3.5% and 3.6%. The rates charged by operators such as Tauron and PGE Obrót will increase. A new tax will be introduced in order to finance the maintaining of energy reserves by coal-fired power plants. The tax rate will depend on consumption of electricity. Annually, this may mean that everyone will pay even PLN 150 more than in 2020.

Higher TV and radio subscription fee

For 2021, the Polish National Radio and TV Council has increased the fee for using TV and radiophonic/TV receivers by PLN 1.8. The monthly fee for using a radio will also increase, by PLN 0.5. The fee will continue not to apply to persons over the age of 75, persons with Group I disablement, and retirees over the age of 60 who receive a pension that is less than 50% of average remuneration.

Local taxes

The municipalities will have the last word in this respect. However, it is expected that the market fee and the health resort fee will go up. The former, if the given municipality so decides, may increase to a maximum of PLN 823.11 per day, i.e. by PLN 30.90. The latter may go up to PLN 4.66 a day, which is PLN 0.18 more than the current maximum rate. In municipalities that have not abolished the dog tax, owners will have to pay nearly PLN 5 per year more than in 2020. Higher fees for waste removal are also expected.

Higher rates of the real property tax

In 2021, owners of real property will pay more than in 2020. Significant increases will apply in particular to owners of real property intended for operating a business or a part of residential building that is used for that purpose. This tax will increase to PLN 24.84 per square meter of usable floor area.

Another novelty in 2021 will be the double taxation of limited partnerships. We have already covered this issue in THIS ARTICLE.

The above taxes are only a part of the fees taxpayers will have to pay next year. The European Union is planning to introduce a plastic tax, a coal tax, and a digital tax. Legislative works in this respect are under way.

Konieczny Wierzbicki legal services will reply on our questions.


Konieczny, Wierzbicki
Kancelaria Radców Prawnych sp.p.

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