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There are only two things certain in life: death and taxes. While we are not able to say much about the first, about the second it can be mentioned that it concerns every aspect of our lives - even holidays and rest.

Applicable in many places and added to the final invoice for the stay - local tax (colloquially - climatic), which is the tax we pay on holidays. What is the tourist tax, how much is it and where it is valid? About this below.

What is a tourist tax?

Local or spa tax - colloquially called a tourist tax is a tax that is charged on vacationers staying longer than one day in some tourist and health resorts, citing the act "on special spa, climate and landscape values". You can also meet with the term "breathing fee".

The minimal criteria for a region to be considered "healthy" is determined by The Council of Ministers in Poland (basicly, the government). The value of the tax however, is determined by every local authorities.

What is the amount of the tourist tax?

It depends on the local authorities. The fee may not, however, exceed the maximum rates set by the Minister of Finance.

In 2017, the maximum rates of the climate tax are as follows:

1. The rate of local fees in towns with favorable climatic properties, landscape values ​​and conditions enabling people to stay for these purposes may not exceed PLN 2.17 per day.

2. The local tax rate in towns with the status of a spa protection area may not exceed PLN 3.08 per day.

3. The resort fee may not exceed PLN 4.24 per day

Do I have to pay?

The following are exempt from paying the local tax and the spa fee:

- members of the staff of diplomatic missions and consular posts

- people in hospitals;

- blind people and their guides;

- property taxpayers for possession of holiday homes located in a town where a local or spa fee is charged;

- organized groups of children and school youth.

Why does such a tax apply?

The climate tax is in some sense a compensation for the lack of large industrial centers that could harm and pollute the air in such a town. If the air does not meet certain parameters - the fee is abolished.


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