# Tax on the extraction of certain minerals (copper, silver)

Act of 2 March 2012 on the tax on the extraction of certain minerals (ustawa o podatku od wydobycia niektórych kopalin)

- Status: In force
- Legal order: Poland
- Legal area: Raw materials, mining and supply chain
- Dz.U. 2026 poz. 454 (consolidated text)
- Business profile: Mining

## In brief

Tax on the quantity of copper and silver in the concentrate produced (or in the run-of-mine ore), with a rate dependent on the average metal price (LME, LBMA, NBP exchange rate); from 2026 reduced coefficients and a deduction of capital expenditure.

## Key obligations

- Tax base: quantity of copper and silver in the concentrate produced or, where there is no concentrate, in the run-of-mine ore (Art. 6(1) and (2))
- Cu rate where the price is > PLN 15,000/t: [0.033·C + (0.001·C)^2.5]·0.85, max. PLN 16,000/t; Ag analogously, max. PLN 2,100/kg (Art. 7(2) and (4))
- Transitionally: coefficient 0.74 in 2026 and 0.68 in 2027–2028 instead of 0.85 (Art. 22b)
- Deduction of 40% of qualifying capital expenditure (incurred from 1.01.2026), limited to 30% of the tax for the month (Art. 10b(1) and (6))
- Return and payment of the tax for each month by the 25th day of the following month, exclusively electronically (Art. 14(1) and (1a))

## Competent authority

Head of the tax office and director of the Revenue Administration Regional Office (Art. 11(1)); minister responsible for public finance – announcements of average prices by the 15th day of the month (Art. 8(1))

## Penalties

The Act does not provide for specific penalties; the provisions of the Tax Ordinance and the Fiscal Penal Code apply.

## Entry into force

18.04.2012

## Application

in force; amendment Dz.U. 2025 poz. 1804 applicable from 2026-01-01

## Key dates

- 01.01.2026: entry into force of the amendment Dz.U. 2025 poz. 1804: deduction of expenditure (Arts 10b, 10c), coefficient 0.74 (Art. 22b), repeal of Art. 8a
- 02.04.2026: publication of the consolidated text (Dz.U. 2026 poz. 454)
- 01.01.2027: coefficient 0.68 in the rate formula for copper and silver (until 31.12.2028)
- 01.01.2029: return to the coefficient of 0.85; expenditure from 2026–2028 deducted for the first time from the tax for January 2029 (Art. 5(2) of the amending Act)

## Related acts

- [Geological and Mining Law](https://igmnir.org/dane/prawo/en/pl-pgg/)
- [Critical Raw Materials Act (CRMA)](https://igmnir.org/dane/prawo/en/eu-crma/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20120000362)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000454)
- [ISAP – Act of 21.11.2025 amending the Act on the tax on the extraction of certain minerals (Dz.U. 2025 poz. 1804)](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20250001804)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-pl-podatek-kopaliny