Polish businesses and organizations face a forest tax payment deadline of midnight today, April 15th, 2026, for the current month’s levy.
Who Must Pay the Forest Tax?
The forest tax applies to forest owners, those with possessory rights—individuals using the forest as if they owned it even if they don’t—perpetual forest users of publicly owned forests (state or local government), and those possessing publicly owned forests.
In practice, this includes both individuals and legal entities, as well as organizational units.
Forest Tax Payment Schedule
Individuals pay the tax proportionally to the duration of their tax obligation when the amount exceeds 100 zł, making payments in four installments.
Companies and organizations with properties or forests are required to pay the tax by the 15th of each month. Therefore, today, April 15th, 2026, is the payment deadline.
Local Rates and Joint Ownership
The amount of the forest tax depends on local rates. In cases of co-ownership, all co-owners are jointly responsible for the obligation.
Tax Rate Calculation
According to Article 4 Section 1 of the Act of October 30, 2002, on the forest tax, the tax rate per hectare per tax year is equivalent to 0.220 m3 of wood, calculated based on the average sales price of wood obtained by forest districts in the first three quarters of the preceding tax year.
Media reports indicate this rate is 61.90 zł per hectare in 2026. However, the municipal council can reduce the amount used as the basis for calculating the forest tax within the municipality.
Tax Payment Deadline
Today, April 15th, is the deadline for paying the forest tax.
