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Poland carbon tax

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Overview
Type: Carbon tax
Status: Implemented
Jurisdiction covered: Poland
Allocation: Set price
Price Setting: Not Specified
Covered Gases:
  • Co2
  • Ch4
  • N2o
  • Hfcs
  • Sf6
  • Pfcs
  • Other
Covered Fuels:
  • Diesel
  • Other oil products
  • Gasoline
  • Kerosene
  • Coal
Point of Regulation: Point source
Offsets: Not permitted
Description

The Poland carbon tax (Stawki op?at za korzystanie ze ?rodowiska, as applied to GHGs) is part of the Environmental Protection Act (Prawo ochrony srodowiska), which taxes different kinds of environmental emissions such as CO2 and other GHG emissions, dust, sewage and waste. The price increases each year in line with inflation. The tax complements the EU ETS, capturing emissions from fuel use not covered by the ETS.

Recent Developments

As of mid-2025, Poland’s carbon tax remains at roughly €0.09 per tonne CO?e.

Coverage

The Poland carbon tax applies to direct (scope 1) emissions of all GHGs from all sectors. Entities are exempt if the total annual tax amount due under the Environmental Protection Act is less than PLN800.

Pricing and Allocation Approaches

Set price

Compliance Approaches

Annual

Relation to Other Compliance CPIs

Operators covered by the EU ETS are exempt from the carbon tax, except to the extent they receive free allowances.

Covered Sectors
COVERED
Industry Industry
Mining and extractives Mining and extractives
Transport Transport
Buildings Buildings
Agriculture, forestry and fishing fuel use Agriculture, forestry and fishing fuel use
IN PRINCIPLE
Electricity and heat Electricity and heat
Aviation Aviation
Covered Emissions
24% Jurisdiction Emission
0.16% Global Emission

Covered : Uncovered:
Price
US$0 (PLZ0)
US$0.1 - US$0.1 Range
35.06% Up Arrow Change

Government Revenue
US$7M (PLZ27M)
2025 Year
14.79% Up Arrow Change