The Ministry of Finance has raised the cap on many taxes and fees for 2023, including the dog tax. However, ultimately it is municipalities that decide on the introduction of such a fee and its amount.
The commune may introduce a tax on dog ownership in accordance with Art. 18a and art. 19 of the Act of January 12, 1991 on local taxes and fees. As we read, the fee is collected from natural persons who own dogs . By way of a resolution, the commune council defines the rules for determining and collecting as well as payment dates and the amount of the fee rates.
How much will the max. how much will it be?
The maximum tax rate on dog ownership in 2022 is PLN 135. According to the announcement of the Minister of Finance, in 2023 this amount will increase to PLN 150.93 . It is worth noting that this is the maximum tax rate for one dog.
The caps on other taxes will also increase next year. As we read in the announcement of the Minister of Finance:
- the market fee may not exceed PLN 953.38 per day ;
- the local tax rate in localities with favourable climatic features, landscape values and conditions enabling people to stay for these purposes, may not exceed PLN 2.80 per day ;
- the local tax rate in localities with the status of a health resort protection area, may not exceed PLN 3.94 per day ;
- the rate of the resort fee cannot exceed PLN 5.40 per day ;
- the rate of the fixed part of the advertising fee may not exceed PLN 3.14 per day ;
- the rate of the variable component of the advertising fee may not exceed PLN 0.28 per 1 sq m . the area of a billboard or advertising device used to display the advertisement on a daily basis.
Dog tax 2023 – when is it not necessary to pay?
The Act of January 1991 on Local Taxes and Fees also provides for exceptions in which dog tax is not levied. As we read, this fee is not collected on:
- members of the staff of diplomatic missions and consular offices and other persons equivalent to them on the basis of laws, agreements or international customs, if they are not Polish citizens and do not have permanent residence in the territory of the Republic of Poland – subject to reciprocity;
- persons classified as severely disabled within the meaning of the provisions on vocational and social rehabilitation and employment of disabled persons – due to having one dog;
- persons with disabilities within the meaning of the provisions of the Act of 27 August 1997 on vocational and social rehabilitation and employment of disabled persons – due to the possession of an assistance dog;
- people over 65 who run a single household – due to having one dog;
- taxpayers of agricultural tax on farms – for having no more than two dogs.