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Support for Polish shipping: tax reliefs and seafarers' rights

The act introduces changes to encourage shipowners to register vessels under the Polish flag. Seafarers gain income tax exemption, while shipping companies can benefit from preferential tonnage tax. The provisions also improve working conditions at sea, including access to medicines, medical care, and safety.
Key points
Income tax exemption for seafarers working on ships under EU or EEA flags.
New tonnage tax rules for shipping companies, including lower rates for eco-friendly vessels.
Easier access to medicines and medical devices for ships through special pharmacy orders.
Mandatory provision of internet and phone access for seafarers on board, if technically possible.
Faster transport of seafarers requiring urgent medical care to land – costs borne by the shipowner.
Extended rights in case of seafarer death: transport of remains or ashes at shipowner's expense.
Electronic register of seafarers' books and registry of authorized doctors for seafarer medical examinations.
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Previous:
Passed House
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie niektórych ustaw w celu wsparcia przedsiębiorstw żeglugowych oraz stworzenia warunków ich funkcjonowania pod polską banderą.
Print number: PROJEKT USTAWY 2549
Process start date: 2026-05-12