Climate change taxation reforms and incentives in Poland

Yes, 6 October 2016.

Yes, energy products and electricity, used as motor fuel or heating fuel, are subject to excise duty. The type of excise goods and applicable tax rates shall be determined on the basis of the so-called Combined Nomenclature codes.
However, electricity produced from renewable energy sources may be exempted from excise duty.

Yes, excise duty differentiates tax rates on cars depending on engine capacity and its technology (lower rates for low-capacity engines and hybrids). Electric cars are exempted from excise duty.

Furthermore, law on transport vehicles tax imposes a tax on transport vehicle owners or entities on whose account transport vehicles are registered. Subject to tax are heavy load vehicles, road tractors, trailers or buses. The regulations provide for tax exemption if entrepreneur implements the combined transport of vehicles by train.

Yes, the regulations provide for the environmental fee, which should be paid by entrepreneurs who use devices, machines or vehicles emitting harmful substances to the environment in their business activity.

Yes, the mining tax on certain minerals is payable by entities, who extract copper, silver, natural gas or crude oil in their business activity.

No.

Yes, since 1 January 2019 Polish Personal Income Tax Act provides for thermo-modernisation relief. Deduction of income by the amount of documented costs – up to PLN 53,000 (EUR 12,000) – is possible if taxpayer has incurred expenses for construction materials, equipment or services related to the implementation of a thermo-modernisation project. As thermo-modernisation project should be considered the reduction of energy demand or heating costs, replacement of energy sources with renewable ones, etc.

Yes, the new tax on CO2 footprint was recently announced. According to the general assumptions, the tax would be levied on goods imported into the EU based on the CO2 level emitted during the production of those goods. The draft bill has not been published yet and it is still not determined whether the regulations will enter into force. 

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