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New local and spa tourism fees rules from 2027

The act changes how local and spa tourism fees are collected. From 2027, new maximum rates apply, more groups are exempt from payment, and accommodation providers face new obligations. The changes affect both tourists and businesses running lodging services.
Key points
New maximum rates: local fee up to PLN 5 (landscape areas) or PLN 5.50 (spa protection areas), spa fee up to PLN 6.86 per night.
Expanded exemptions: people with severe disability certificates, their caregivers, children under 16 with disability certificates, and guests staying over 29 nights in the same facility.
New duties for hotels: keeping registers, submitting electronic reports to tax offices, ability to demand upfront payment.
Raised exemption limit for civil law transactions tax from PLN 1,000 to PLN 3,000.
All previous municipal resolutions on these fees lose effect – municipalities must adopt new ones.
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95%
VOTING RESULTS
2026-02-13
For 22
Against 414
Abstain 1
Full voting results open_in_new
Previous:
Introduced
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Status:
Passed House
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Additional Information
Poselski projekt ustawy o zmianie ustawy o podatkach i opłatach lokalnych oraz ustawy o dochodach jednostek samorządu terytorialnego.
Print number: PROJEKT USTAWY 2127
Process start date: 2026-01-08
Voting date: 2026-02-13
Voting no: 67