Mining tax

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.

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

Procedure stage and dates

• Dz.U. 2025 poz. 1804Application · since 01.01.2026

Stages: 1. Announced2. Consultation3. Proposal4. Parliament and Council5. Trilogues6. Adoption and publication7. Application8. Review

Upcoming dates

1. 01.01.2027coefficient 0.68 in the rate formula for copper and silver (until 31.12.2028)Tax on the extraction of certain minerals (copper, silver)
2. 01.01.2029return 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)

Chamber position

No documents have been published on this dossier.

Dossier documents and sources in the Library →

Acts in the Law register

Change log

1. 24.10.2026The 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.
2. 24.10.2026Dossier page: procedure stage, upcoming dates and acts from the Law register.
3. 22.10.2026Acts 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