Poland expands authority for towns to levy daily tourist fees

Poland has revised its local tax code, dropping the environmental pre-conditions that previously limited the visitor’s fee to seaside and mountain resorts. President Karol Nawrocki signed the amendment, which permits any municipality with scenic qualities to charge up to 5 zloty per night for hotel, guesthouse or short-term rental stays, a rise from the former ceiling of 3.46 zloty. The fee now applies to all overnight guests, including business and health visitors, while people with certified disabilities and their carers are exempt.

Accommodation operators must collect the charge, keep detailed records and will receive at least 10% of the money they gather. Kraków, which recorded 8.7 million overnight stays and a record 16.25 million total visitors last year, can again levy the tax, and its new mayor Łukasz Gibała has advocated for rates as high as 20 zloty per night. The reform comes as Poland experienced the EU’s second-fastest growth in tourism nights in 2025.