Poland's agricultural tax to fall about 6.7% in 2027
Poland's agricultural tax rate for 2027 is set at 155 zlotys per conversion hectare, as the rye price used to calculate it has dropped. The final amount may still change due to municipal decisions and tax reliefs.
In Poland, the agricultural tax rate for 2027 stands at 155 zlotys per conversion hectare of a farm. This is lower than in 2026 because the rye price used in the calculation has fallen. The Polish farming outlet topagrar.pl reports this, citing the publication Tygodnik Poradnik Rolniczy.
What determines the rate
The tax depends on the average rye purchase price announced by Statistics Poland (GUS), the national statistics office. For 2027, the calculation uses a price of 62 zlotys per decitonne, which is 4.42 zlotys less than for the 2026 tax. As a result, rates derived from the GUS price are about 6.7% lower. The price is based on rye purchase data from the 11 quarters preceding the quarter that comes before the tax year.
For farm holdings, the tax equals the value of 2.5 decitonnes of rye per conversion hectare. For other agricultural land it equals 5 decitonnes per physical hectare. In 2027 the rates will therefore be 155 zlotys per conversion hectare and 310 zlotys per hectare of other agricultural land. In 2026 the corresponding rates are 166.05 and 332.10 zlotys, a difference of 11.05 and 22.10 zlotys per hectare.
Potential savings
At the full GUS rates, a farmer with 10 conversion hectares will pay 110.50 zlotys less per year, with 20 hectares 221 zlotys less, with 50 hectares 552.50 zlotys less, and with 100 hectares 1,105 zlotys less. These figures do not account for reliefs, exemptions or any reduction of the rye price by a municipal council.
Municipal role and payment dates
Municipal councils may lower the price used in the calculation, so the actual tax in some municipalities may be even lower. For individual farmers, the final amount is stated in a decision issued by the relevant tax authority.
The tax is generally paid in four instalments: 15 March, 15 May, 15 September and 15 November. If the amount does not exceed 100 zlotys, it is paid in one sum by the first instalment date. Exempt, for example, are agricultural land of classes V, VI and VIz, with exceptions set by law. Reliefs may also apply to land purchases, setting up or enlarging a farm, agricultural investments, and foothill or mountain areas.
