The tourist tax (turystyczny podatek) is levied in the form of a local fee (lokalny podatek) or spa fee (spa podatek) per person per day.
Local fee (if stay over 24 hours) – is paid in towns designated as having favourable climate conditions, areas of natural beauty, or towns granted the status of a spa protection area. No local fee is charged to visitors if they pay the spa fee.
Spa fee (if stay over 24 hours) – is paid in towns designated as health resorts.
The rate is decided by the Commune Council (municipality) although a cap is enforced by national regulation Act on Local Taxes and Fees (Article 17 and 19).
2019 cap rates (Article 19 point 1 b,c,d)
Local fee – 2.26 PLN (€0.53) per person per day
Local fee in towns with status of a spa protection area – 3.20 PLN (€0.75) per person per day
Spa fee – 4.40 PLN (€1.03) per person per day
Below are selected destinations and further information can be found by clicking on the title of the destination. Other Destinations can be found here (not official and may not be up to date).
While best efforts have been made to verify the accuracy of the information on 31 May 2019, the information displayed should be used as guidance only.
Euro conversion on 31 May 2019 for comparative purposes.
Per day – fee applies for each day started
* Krakow – no local fee since 1 January 2016 but are considering re-instating (requires approval from Commune Council first)
** For Swoszowice health resort