President Karol Nawrocki Signs Sweeping Tourism Overhaul
Travelers across Poland will face higher costs for overnight stays starting in 2027 under a newly signed law that overhauls local tourist fees and shifts collection duties directly to accommodation providers. Karol Nawrocki signed the legislation, which raises the maximum ceilings for local and health resort charges while introducing new exemptions for individuals with disabilities and long-term visitors.
The legislative package—involving amendments to the act on local taxes and fees, the personal income tax act, and the tax on civil law transactions—transforms how municipalities impose and collect temporary lodging fees. Under the updated regulations, the local stay fee and health resort fee will apply to anyone provided with accommodation for at least one night. This requirement covers commercial lodgings such as hotels, guesthouses, campsites, mountain shelters, private rooms, and health sanatoriums, regardless of whether a guest’s trip is for tourism, business, or medical recovery.
Maximum Rate Thresholds and Resort Caps
The Ministry of Finance outlined the maximum rate thresholds that will take effect on January 1, 2027. Under the new rules, the upper limit for the standard local stay fee will reach 5 PLN per night, while properties located within health resort protection areas can charge up to 5.50 PLN per night. Meanwhile, the absolute ceiling for the specialized health resort fee itself will climb to 6.86 PLN.
These figures represent hard caps, leaving municipal councils with the final authority to set exact local rates. For comparison, the maximum daily local stay fee cap stands at 3.46 PLN, while designated health resort areas max out at 4.89 PLN per day. The upper limit for the health resort fee currently rests at 6.67 PLN daily.
New Municipal Powers and Broadened Exemptions
Municipalities will no longer need to prove beneficial climatic properties to introduce a local stay fee. Instead, councils must maintain scenic landscape qualities and adequate accommodation infrastructure to enact the charge.
Furthermore, the statutory framework introduces a broader exemption catalog. Guests entirely exempt from the fees include individuals with severe disabilities, children under 16 holding a disability certificate, and people with moderate visual impairments. The relief also extends to one accompanying caretaker per eligible guest. Additionally, visitors staying in a single locality for more than 29 nights—such as seasonal workers, professionals on extended assignment, or students—will receive an exemption covering the entire duration of their stay.
Lodging Operators Face New Administrative Burdens
The legislation shifts the administrative burden of collecting tourist fees onto lodging operators. Businesses providing accommodation will now be legally responsible for gathering the payments from guests.
To offset the new administrative duties, collection agents who remit the proper funds on time will receive compensation totaling at least 10 percent of the collected revenue. Operators must also maintain formal registries detailing both collected and uncollected fees to satisfy regulatory standards.
Municipal Flexibility and Rate Differentiation
Municipalities retain flexibility under the framework, holding the authority to differentiate rates or introduce additional exemptions based on criteria such as length of stay, season, or visitor age.
