Dog tax in Poland

Dog tax in Poland

The dog tax is a fee set by local governments. The fee is not formally a tax, but performs a similar function. You can find out about the need to pay on the commune website.

The dog tax is a fee set by local governments. The fee is not formally a tax, but performs a similar function. You can find out about the need to pay on the commune website.

Dog owners are required to pay dog tax every year. However, it should be noted that fees are only charged in some municipalities. Based on Art. 18a of the Law of January 12, 1991 on local taxes and fees, municipal authorities decide whether or not to introduce a tax on dogs. You can check whether the commune you live in has introduced a pet tax on the commune website or ask at its office.

If the municipality charges a tax on the ownership of a dog, it must be registered. The service is free. The owner is required to report ownership of the dog within two months from the date of its acquisition or birth.

Applications can be made traditionally - on paper at the commune office or via the Internet.

There is no single sample application form. Each municipality has its own document, which is located on its website.

Breeding or owning breeds that are considered aggressive requires an additional dangerous breed dog permit.

According to a special resolution of the Ministry of Finance, maximum tax rates for dogs have been established. The tax on dog ownership in 2023 was a maximum of PLN 150.93. The tax amount is determined based on data from the Main Statistical Office for Inflation for the first half of the year. In the first half of 2023, inflation was 15%, so the tax on dog ownership will increase by almost 23 zlotys. In 2024, the maximum tax for owning a dog could be up to PLN 173.57. It is important that the final amount is determined by the municipal authorities depending on the size and breed of the dog and cannot be higher than that specified by the government.

We would like to remind you that in 2022 the maximum dog tax rate was PLN 135.30. In 2020 it was the amount of PLN 125.40 per year. But in a number of communes the tax on dogs is even lower, for example, less than 50 zlotys for a four-legged dog.

In Warsaw there is no such tax at all.

Even if you live in a commune that has introduced an obligation to pay a pet tax, you may be exempt from the obligation to pay the tax. Owners of one dog are exempt from paying tax if they have:

• document about any degree of disability and their dog is an assistance dog;

• document confirming a significant degree of disability;

• they are over 65 years old and run their own household.

People who have more dogs and meet the above conditions must pay for the second and each subsequent pet.

Persons who pay agricultural tax on agricultural land of more than 1 hectare or 1 hectare are exempt from the fee for owning two dogs and only pay for the third and each subsequent four-legged dog.

Persons who have dogs for guarding farms are exempt from paying for the ownership of two dogs for each farm and for guarding herds on pastures, regardless of the number.

Persons holding positions in diplomatic missions and consular offices, as well as other persons equated to them on the basis of laws, agreements or international customs, if they are not citizens of Poland and do not have permanent residence in Poland, are exempt from paying tax for any number of dogs which they own.

Some municipalities waive the fee for people who adopted an animal from a shelter, microchipped or spayed/neutered the dog and reported this to the municipality.

Dog tax must be paid every year. Payment is due annually by April 30. If the owner purchased a dog in the second half of the year (after June 30), then he pays only half of the annual rate established by the municipality. Tax on a newly adopted or purchased four-legged dog must be paid within two months of the dog's acquisition or birth.

Dog owners can pay the tax at the commune cash desk, by transfer to the commune account or by a person appointed by the commune.

Penalties apply if taxes are not paid. Their size depends on the current tax rate in the commune. This means that the owner can receive a fine of up to 500 zlotys or the commune can take the case to court.