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Changes in copper and silver tax: investment reliefs and new rates

The act introduces new tax rates for copper and silver extraction for 2026-2028. Entities extracting or holding relevant concessions will be able to deduct 40% of qualified investment expenditures, including for exploration, prospecting, or extraction of copper and silver.
Key points
New tax rate formulas: a multiplier of 0.74 applies in 2026, and 0.68 in 2027-2028.
New investment relief: companies can deduct 40% of costs for shaft construction, machinery, or land reclamation.
Relief for new investors: entities that have not yet started extraction can deduct expenditures incurred before the tax liability arises.
Maximum tax rates: 16,000 PLN per tonne of copper and 2,100 PLN per kilogram of silver.
New reporting obligations for entities regarding the amount of incurred investment expenditures.
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97%
VOTING RESULTS
2025-11-21
For 420
Against 0
Abstain 15
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku od wydobycia niektórych kopalin oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 1881
Process start date: 2025-11-04
Voting date: 2025-11-21
Voting no: 105
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Summarized by: gemini-3.5-flash
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Changes in copper and silver tax: investment reliefs and new rates

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1881.

When did the legislative process begin?

The process officially started on 2025-11-04.

What are the main provisions?

Key points include:

  • New tax rate formulas: a multiplier of 0.74 applies in 2026, and 0.68 in 2027-2028.
  • New investment relief: companies can deduct 40% of costs for shaft construction, machinery, or land reclamation.
  • Relief for new investors: entities that have not yet started extraction can deduct expenditures incurred before the tax liability arises.
  • Maximum tax rates: 16,000 PLN per tonne of copper and 2,100 PLN per kilogram of silver.
  • New reporting obligations for entities regarding the amount of incurred investment expenditures.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-07-17.

Analysis and Potential Impact of PROJEKT USTAWY 1881

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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