Sejm Marshal publishes consolidated text of local government revenue act

The Marszałek Sejmu of the Republic of Poland, W. Czarzasty, has announced the consolidated text of the Act of 1 October 2024 on the revenues of local government units, with the legal state as of 23 August 2026. The announcement, dated 1 September 2026, was published in the Dziennik Ustaw of 25 September 2026 as Dz. U. 2026 poz. 1252.

The consolidated text is issued under Article 16(1) of the Act of 20 July 2000 on the promulgation of normative acts and certain other legal acts (Dz. U. z 2019 r. poz. 1461 oraz z 2026 r. poz. 912). It consolidates the Act of 1 October 2024 (Dz. U. poz. 1572), which replaced the 2003 revenue system for gminas, cities with powiat rights, powiaty and voivodeships and repealed the Act of 13 November 2003 on the revenues of local government units.

Three amending acts are incorporated into the single text:

• the Act of 21 November 2024 on special solutions related to removing the effects of flooding and certain other acts (Dz. U. poz. 1717);
• the Act of 5 November 2025 amending the Act on the revenues of local government units (Dz. U. poz. 1659);
• the Act of 11 June 2026 amending certain acts to simplify administrative procedures decided by decision or handled tacitly (Dz. U. poz. 875).

Revenue architecture

Article 3 lists three sources of local government revenue: own revenues, the general subsidy and targeted grants from the state budget. Own revenues expressly include the shares in personal income tax and corporate income tax, whose rates are fixed in Article 8:

• personal income tax: 7.0 % for a gmina, 8.6 % for a city with powiat rights, 2.0 % for a powiat and 0.35 % for a voivodeship;
• corporate income tax: 1.6 % for a gmina, 2.2 % for a city with powiat rights, 1.7 % for a powiat and 2.3 % for a voivodeship.

Article 23 defines the financial needs to be financed under the act as the sum of equalization, educational, development, ecological and supplementary needs. Equalization needs arise where the individual wealth indicator is at or below 100 % of the indicator for the category of gminas, powiaty and voivodeships, and 80 % for cities with powiat rights.

Money and mechanisms

• Development needs equal 23 % of the property expenditures of a given category, split into a basic part of 60 % and an investment part of 40 %, with minimum shares of 0.014 % for gminas, 0.4 % for cities with powiat rights, 0.14 % for powiaty and 4.0 % for voivodeships.
• Ecological needs are calculated from a base rate per hectare of legally protected area, weighted at 2 for national parks, 1 for nature reserves, 0.6 for landscape protection zones, 0.3 or 0.1 for landscape parks and protected landscape areas, and 0.15 for Natura 2000 sites.
• The reserve for supplementing local government revenues equals 1 % of the financial needs of all units, increased by PLN 700,000 thousand.
• Personal income tax shares and the general subsidy are paid in twelve monthly instalments by the 25th of each month, corporate income tax by the 5th, through the Naczelnik Pierwszego Urzędu Skarbowego w Bydgoszczy.
• Gminas created by merger receive an additional personal income tax share of 0.4 percentage point for five years under Article 44.
• The związek metropolitalny w województwie śląskim holds a 0.49 % personal income tax share, with a fixed part of its annual contribution of 0.24 % for gminas and 0.19 % for cities with powiat rights.

Scope, omissions and timing

The announcement does not include Articles 54–78 of the 2024 Act, the provisions amending other statutes, which are reproduced in the announcement itself. Chapter 9a, “Episodic provisions”, added by the November 2025 amendment in force since 29 November 2025, sets the expenditure areas, weights and regression coefficients used to compute the per-capita figures for 2026. Under Article 116 the revenue rules apply first to 2025, Article 119 required the finance minister to report on the act’s effects to the local government representation by 30 June 2026, Article 120 repealed the 2003 act and Article 121 set the entry into force.

For gminas, powiaty and voivodeships the announcement is now the single reference point for the revenue rules in force, from tax shares and equalization thresholds to the reserve and payment deadlines that shape their annual budgets.

Source: Dziennik Ustaw, 2026 poz. 1252, 25 September 2026 (official reference: Dz. U. 2026 poz. 1252).