Poland’s Mining Fiscal Regime: H1 2015

Poland has deposits of coal, copper, zinc, lead, silver, manganese, and rock salt. Its mining industry is governed by the Ministry of Environment, the State Mining Authority, the State Mining Authority, the Polish Geological Institute Central Mining Institute, the the Institute of Minerals and Energy, and the Polish Academy of Sciences. The Geological and Mining Law 1994, and the Mines and Mineral Act, 1999, regulate laws regarding mining and minerals. The act covers the issue, renewal and termination of mineral concessions, the payment of royalties, and other related matters.


GlobalData’s 'Poland’s Mining Fiscal Regime: H1 2015' report outlines Poland's governing bodies, governing laws, licenses, rights, obligations and key fiscal terms which includes royalty, prospecting fees, exploration fees, corporate income tax, capital gains tax, real estate tax, depreciation, withholding tax, loss carry forward and VAT

Key Highlights

•The Ministry of Environment is responsible for the rational management of natural resources. It educates the general public in the protection of the environment.

•The State Mining Authority aims to improve the health and safety of miners, and ensure the proper management of deposits.

•Economic Freedom Act of 2 July 2004 is the principle legal act which governs all business activities in Poland. It regulates the undertaking, running and closure of businesses in the territory of Poland.

Reasons to buy

Gain an overview of Poland's mining fiscal regime

Companies mentioned

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

2.5 Institute of Minerals and Energy, Polish Academy of Sciences

3 The Polish Mining Industry – Governing Laws

3.1 Economic Freedom Act of 2 July 2004

3.2 The Labour Code

3.3 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 Methodology

7.3 Secondary Research

7.4 Primary Research

7.5 Contact GlobalData

7.6 About GlobalData

7.7 GlobalData’s Services

7.8 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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