Poland’s Senate Committee on Petitions has decided to seek government opinions on a proposed church tax after reviewing a citizen petition.
Senate Committee Decision
During a meeting, senators analyzed the content of a petition regarding the introduction of a church tax. Senator Piotr Masłowski proposed seeking opinions from the Ministry of Finance, the Ministry of Interior and Administration, and conducting a constitutional analysis of the proposed solution.
Senator Michał Seweryński presented a different position, noting that discussions are simultaneously ongoing regarding the future of the Church Fund, and making decisions about the church tax without resolving this issue might be premature.
Senator Monika Piątkowska supported Masłowski’s proposal to obtain opinions from the ministries, emphasizing the social importance of the matter. The committee ultimately decided to request the Ministry of Finance and the Ministry of Interior and Administration to present their position on introducing a church tax.
Proposed 8% Church Tax Mechanism
According to the proposal contained in the petition, the new tax would amount to 8% of income tax due from salaries under employment contracts, mandate contracts, and specific task contracts. Collection would be made through the tax payer, i.e., the employer or contractor, who would transfer the funds to the tax office.
The funds would then be transferred to the account of the declared church or religious association. Resources would go exclusively to entities entered in the Register of Churches and Other Religious Associations maintained by the Ministry of Interior and Administration. The only way to avoid the tax would be to formally declare no affiliation to any religious community.
German Church Tax Model as Inspiration
The proposed solution is modeled on the German Kirchensteuer system, where the tax ranges from 8% to 9% of income tax depending on the federal state. The tax is deducted directly from salary by the employer and paid to the tax office. To stop paying it, formal withdrawal from the church at the civil registry or court is necessary.
The petition argues that such a solution would be fair because the financial obligation would rest solely on those who consciously declare their affiliation and benefit from their religious association’s activities, while respecting freedom of conscience and religion.
Current Church Financing in Poland
According to the Central Statistical Office, the number of Roman Catholic Church faithful in Poland exceeds 33 million people, accounting for 87.6% of the country’s population. Church revenues come mainly from offerings, donations, and business activities, including property rentals and cemetery operations.
The Church Fund, financed from the state budget, remains a significant element of church financing, with funds allocated for charitable activities, social care, and conservation of sacred monuments. Since 1992, approximately 76,244 hectares of agricultural land have been transferred to the Church.
Potential Legislative Path Forward
After receiving opinions from the Ministry of Finance and the Ministry of Interior and Administration, the Petitions Committee will again address the matter. If senators determine the proposal should be implemented, they may appeal to the Marshal of the Senate to initiate legislation or directly submit a bill in the Senate.