President signed the local tax act. New obligations for accommodation providers from 2027
Karol Nawrocki approved a reform of the local tax that removes the ecological barrier and imposes on owners of accommodation facilities the obligation to collect the levy from guests. The changes will take effect on January 1, 2027.

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End of the air quality blockade
The President's Office confirmed that Karol Nawrocki has approved the law changing the rules for collecting the local fee (President Karol Nawrocki signed a new law. From 2027, we will pay more for accommodation, but the revolution concerns something else). The most important change is the elimination of the air quality requirement, which prevented many municipalities from introducing this levy (President Karol Nawrocki signed a new law. From 2027, we will pay more for accommodation, but the revolution concerns something else). Until now, municipalities with exceeded pollution standards could not legally charge tourists, losing revenue for local budgets (President Karol Nawrocki signed a new law. From 2027, we will pay more for accommodation, but the revolution concerns something else).
New obligation for landlords
From January 2027, owners of accommodation facilities – hotels, guesthouses, apartments, and guest rooms – will have to collect the local fee from guests and transfer it to the municipality (President Karol Nawrocki signed the law on local fees). According to information from WaszaTurystyka.pl, payments to municipalities are to be made by the fifteenth day of the month (President Karol Nawrocki signed the law on local fees). For this work, entrepreneurs will receive a commission of at least one-tenth of the collected amount (President Karol Nawrocki signed the law on local fees).
For those running sole proprietorships in the accommodation sector, this is a significant organizational change. Until now, in many municipalities, the system was unregulated or based on voluntariness, leading to chaos and unequal treatment.
What this means for small businesses
Owners of small accommodation facilities – from guest rooms to holiday apartments – will need to adjust their procedures to the new requirements. The commission is intended to compensate for the additional work related to collecting and settling the fee (President Karol Nawrocki signed the law on local fees).
The reform aims to standardize the rules across the country and increase municipal revenues from tourism. For micro-entrepreneurs, this means the necessity to familiarize themselves with the new regulations and possibly adjust their booking and invoicing systems before the changes take effect at the beginning of 2027 (President Karol Nawrocki signed the law on local fees). It is advisable to prepare for the new obligations now to avoid problems after the New Year.
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