Poland’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers Poland, which has deposits of coal, copper, zinc, lead, silver, manganese, and rock salt. Its mining industry is governed by the Ministry of Environment including other state institutes such as the State Mining Authority, the Polish Geological Institute and the Central Mining Institute.


The report outlines the governing bodies, governing law, licenses, rights, obligations and key fiscal terms which includes royalties, prospecting fees, exploration fees, corporate income tax, capital gains tax, real estate tax, depreciation, withholding tax, loss carry forward and value added tax

Reasons to buy

Gain an overview of Poland’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Polish Mining Industry – Governing Bodies

2.1 Ministry of Environment

2.1.1 The Commission for Mineral Resources

2.1.2 Department of geology and geological concessions

2.2 State Mining Authority

2.3 Polish Geological Institute

2.4 Central Mining Institute

3 The Polish Mining Industry – Governing Laws

3.1 The Labour Code

3.2 Polish Geological and Mining Law, February 4, 1994

4 The Polish Mining Industry – Ownership and Mining Licenses

4.1 Mining Ownership

4.2 Mining Business Licenses

4.2.1 Area

4.2.2 Process

4.3 Mining Usufruct License

4.4 Mining Concessions

5 The Polish Mining Industry – Rights and Obligations

5.1 Rights

5.2 Obligations

6 The Polish Mining Industry – Key Fiscal Terms

6.1 Prospecting Fees

6.2 Exploration Fees

6.3 Royalty

6.4 Corporate Income Tax

6.5 Capital Gains Tax

6.6 Real Estate Tax

6.7 Depreciation

6.8 Withholding Tax

6.9 Loss Carry Forward

6.10 Value Added Tax

7 Appendix

7.1 Abbreviations

7.2 Secondary Research

7.3 Primary Research

7.4 Contact GlobalData

7.5 About GlobalData

7.6 GlobalData’s Services

7.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Poland – Fiscal Regime Terms, Fees and Other Taxes, 2015

Table 2: The Mining Industry in Poland – Royalty Rates (PLN/IU and %), 2015

Table 3: The Mining Industry in Poland – Real Estate Tax (PLN/m2), 2015

Table 4: The Mining Industry in Poland – Depreciation Rates (%), 2015

Table 5: The Mining Industry in Poland – Withholding Tax Rates (%), 2015

List of Figures

Figure 1: The Mining Industry in Poland – Commodity Mines at Different Stages, 2015


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