# Mining tax

The tax on the extraction of certain minerals covers, among others, copper and silver. On this page: the rules in force, changes to the coefficient in the rate formula and upcoming dates from the Law register.

Reviewed 24.10.2026 · next review by 23.11.2026

- PL
- Raw materials
- Mining

## At a glance

The Act is in force (consolidated text Dz.U. 2026 poz. 454); coefficient 0.74 in 2026, 0.68 in 2027–2028 and 0.85 from 2029.

- **0.74** coefficient in the tax rate formula for copper and silver in 2026 (Art. 22b) Dz.U. 2025 poz. 1804
- **0.68** coefficient in 2027–2028 Dz.U. 2025 poz. 1804
- **0.85** return to this coefficient from 01.01.2029; investment expenditure of 2026–2028 deductible from the tax for January 2029 Dz.U. 2025 poz. 1804, Art. 5(2)
- **Dz.U. 2026 poz. 454** consolidated text of the Act published on 02.04.2026 ISAP

## Procedure stage and dates

- Dz.U. 2025 poz. 1804 **Application** · since 01.01.2026

Stages: 1. Announced 2. Consultation 3. Proposal 4. Parliament and Council 5. Trilogues 6. Adoption and publication 7. Application 8. Review

### Upcoming dates

- 01.01.2027 coefficient 0.68 in the rate formula for copper and silver (until 31.12.2028)[Tax on the extraction of certain minerals (copper, silver)](https://igmnir.org/en/law/#akt-pl-podatek-kopaliny)
- 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)[Tax on the extraction of certain minerals (copper, silver)](https://igmnir.org/en/law/#akt-pl-podatek-kopaliny)

## Chamber position

No documents have been published on this dossier.

[Dossier documents and sources in the Library →](https://igmnir.org/en/policy/library/?dossier=kopaliny)

## Acts in the Law register

Acts in the Law register

[Open the Law register →](https://igmnir.org/en/law/)

- [PL In force Tax on the extraction of certain minerals (copper, silver) **01.01.2027** coefficient 0.68 in the rate formula for copper and silver (until 31.12.2028)](https://igmnir.org/en/law/#akt-pl-podatek-kopaliny)

## Change log

- 24.10.2026 The procedure track now points to the amending act Dz.U. 2025 poz. 1804, applicable from 01.01.2026; the consolidated text Dz.U. 2026 poz. 454 remains among the sources.
- 24.10.2026 Dossier page: procedure stage, upcoming dates and acts from the Law register.
- 22.10.2026 Acts in the Law register: consolidated text Dz.U. 2026 poz. 454 and amendment Dz.U. 2025 poz. 1804 (deduction of investment expenditure, coefficients 0.74 / 0.68 / 0.85).

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Contact on this dossier: [biuro@igmnir.pl](mailto:biuro@igmnir.pl)

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Page as of: 02.11.2026. IGMNiR. On the website: https://igmnir.org/en/policy/mining-tax/