A New Fee Imposed On Polish Plastic Bags

The Polish government decided to impose a new statutory fee on plastic bags that you see in every store. The new law is enforced due to EU laws. In order to comply with Community requirements, Polish lawmakers had to either impose such a fee or find other means to bring down the number of plastic bags in use. In comparison with other European countries, Poles are fond of using plastic to bag their items.

While here an average citizen uses up to 300 plastic bags a year, while in Germany it is 70, and in Denmark as little as four. The average number for the EU is 200. European officials are trying to limit the use of plastic bags because of their negative impact on the environment. Used only for a short span of time, they very quickly become trash that is very slow to decompose. Some member states have imposed laws banning non-biodegradable bags from stores.

The new recycling fee is to be added to plastic bags with thicknesses up to 50 micrometers. Very thin bags (with a thickness of up to 15 micrometers), usually used for bulk products, fruit and vegetables, will be exempted from the new levy. Officials want the bag fee to be 0.20 PLN per item. New regulations, however, will state that the maximum fee amount will be 1 PLN per bag.

Opponents of the government call the plastic bag fee “a new tax”. Officials argue it will be very easy to avoid the fee by bringing a reusable bag. According to early projections, the money obtained through the new fee will go directly to the state budget. The new law is to come into force on 1 January 2018.

The European Union wants to bring down the average number of plastic bags used by European citizens to 90 by 2019 and 40 by 2025.

What This Means for Businesses in Poland

Tax policy changes in Poland have direct implications for both domestic and foreign-owned businesses. Companies operating in Poland must stay informed about regulatory developments to optimize their tax position and maintain compliance. The Polish tax system includes CIT (19% standard, 9% for small taxpayers), VAT (23% standard rate with reduced rates of 8% and 5%), and various sector-specific levies.

For international entrepreneurs and investors, understanding the Polish tax landscape is essential for business planning. Poland offers several attractive incentives including the Polish Investment Zone (up to 15 years of CIT exemption), R&D tax relief (up to 200% deduction), and the IP Box regime (5% effective CIT rate on qualified intellectual property income). Professional tax advisory can help identify the most beneficial structure for your specific situation.

The interplay between Polish domestic tax law and international tax treaties is particularly important for foreign-owned entities. Transfer pricing regulations, withholding tax provisions, and anti-avoidance rules (GAAR) require careful navigation to ensure both compliance and optimization.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our tax advisory services in Poland, or contact us for a free consultation.