Home / Dz.U. 2024 poz. 1572
Law of October 1, 2024, on the revenues of local government units
Ustawa z dnia 1 października 2024 r. o dochodach jednostek samorządu terytorialnego
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2024-10-01
Entry into force
2024-10-25
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
public transportelectoral codesocial assistanceassistance for familiesland taxes and feesPublic Financehealth resortsemploymentincomepersonal income taxenforcement proceedings in administrationmetropolitan unionaudit chambersthermomodernizationeducation and upbringinglocal self-governmentcorporate income tax
Related acts
Repealed Acts (13)
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 20, 2024, concerning the promulgation of the consolidated text of the law on local government revenues · 2024-10-25
- Law of 11 September 2019 amending the law on the revenues of local government units · 2024-10-25
- Law of November 9, 2017, on amending the law on the revenues of local government units · 2024-10-25
- Act of September 14, 2016 amending the Act on revenues of local government units · 2024-10-25
- Law of 9 April 2015 amending the Law on Revenues of Local Government Units · 2024-10-25
- Law of September 25, 2015, on amending the law on the revenues of local government units · 2024-10-25
- Act of August 5, 2015, amending the Act on the revenues of local government units · 2024-10-25
- Law of 23 October 2014 on amending the law on the revenues of local government units · 2024-10-25
- Law of December 13, 2013 on amending the law on revenues of local government units · 2024-10-25
- Law of March 2, 2012 on amending the law on the revenues of local government units · 2024-10-25
- Law of November 21, 2008 on amending the law on the revenues of local government units · 2024-10-25
- Law of October 17, 2008, on amending the law on the revenues of local government units · 2024-10-25
- Law of November 13, 2003, on the revenues of local government units · 2024-10-25
Acts Declared Repealed (11)
- Regulation of the Minister of Culture and National Heritage of 26 June 2012 on the scope of tasks covered by state patronage in the field of culture, for which local government units may receive subsidies, and the method and procedure for granting these subsidies · 2024-10-25
- Announcement of the Minister of Education and Science of November 21, 2023, on the promulgation of the consolidated text of the Regulation of the Minister of National Education on granting targeted subsidies from the state budget to local government units for co-financing tasks in the field of preschool education · 2024-10-25
- Regulation of the Minister of Education and Science of October 12, 2023, amending the regulation on granting targeted subsidies from the state budget to local government units for co-financing tasks in the field of preschool education · 2024-10-25
- Regulation of the Minister of Education and Science of December 27, 2022, amending the regulation on granting targeted subsidies from the state budget to local government units for co-financing tasks in the field of preschool education · 2024-10-25
- Regulation of the Minister of Finance of January 20, 2022, on the form of a declaration recognizing the justification for returning the entire undue amount of the general education subsidy to the state budget · 2024-10-25
- Regulation of the Minister of National Education of December 14, 2017 on granting targeted subsidies from the state budget to local government units for co-financing tasks in the field of preschool education · 2024-10-25
- Regulation of the Minister of Education of October 2, 2024, amending the regulation on granting targeted subsidies from the state budget to local government units for co-financing tasks in the field of preschool education · 2024-10-25
- Regulation of the Minister of Development and Finance of December 9, 2016 on the reimbursement of revenue lost by municipalities due to exemption from real estate tax in national parks, nature reserves, and entrepreneurs with the status of a research and development center · 2025-01-01
- Regulation of the Minister of National Defence of September 18, 2023, amending the regulation on co-financing from the state budget of tasks related to the construction and renovation of monuments commemorating the tradition, glory and fame of Polish arms · 2025-04-26
- Regulation of the Minister of National Defence of July 6, 2018 on co-financing from the state budget of tasks related to the construction and renovation of monuments commemorating the tradition, glory and fame of Polish arms · 2025-04-26
- Regulation of the Minister of National Defence of July 6, 2018 on co-financing from the state budget of tasks related to the construction, renovation and maintenance of shooting ranges and the development of shooting sports · 2025-04-26
Implementing Regulations (8)
- Announcement of the Minister of Finance of 16 December 2024 on the value of the per capita tax revenue indicator in a municipality and the tax revenue indicator for all municipalities for 2025
- Rozporządzenie Ministra Edukacji z dnia 27 lipca 2026 r. w sprawie sposobu podziału łącznej kwoty potrzeb oświatowych między jednostki samorządu terytorialnego w roku 2027
- Regulation of the Minister of National Defence of 11 July 2025 on co-financing from the state budget of tasks related to the construction and renovation of monuments commemorating the history of the Polish Army and the tradition of Polish arms
- Regulation of the Minister of National Defence of June 11, 2025, on co-financing from the state budget of tasks related to the construction, renovation and maintenance of shooting ranges and the development of shooting sports
- Regulation of the Minister of Sport and Tourism of April 24, 2025, on co-financing from the state budget of own tasks of local government units related to the construction and renovation of sports facilities and the development of sport
- Regulation of the Minister of Finance and Economy of July 31, 2025, on the level of weights assigned to capital expenditures of local government units
- Regulation of the Minister of Education of July 28, 2025, on the method of allocating the total educational needs among local government units in 2026
- Regulation of the Minister of Education of 18 December 2024 on the method of allocating the total educational needs between local government units in 2025
Amending Acts (3)
- Law of November 21, 2024, on amending the law on special solutions related to the removal of flood effects and certain other laws · 2024-11-26
- Law of November 5, 2025, amending the Law on the revenues of local government units · 2025-11-29
- Law of 11 June 2026 amending certain laws in order to simplify administrative procedures in matters resolved by administrative decisions or handled tacitly · 2027-01-01
Amended Acts (26)
- Law of January 5, 2011 - Electoral Code · 2024-10-25
- Law of 30 August 2023 amending the law on the education system and certain other laws · 2024-10-25
- Law of March 12, 2022, on assistance to citizens of Ukraine in connection with the armed conflict in the territory of that state · 2024-10-25
- Law of 28 July 2005 on spa treatment, health resorts and spa protection areas, and on spa municipalities · 2024-10-25
- Law of 12 March 2004 on social assistance · 2024-10-25
- Law of April 20, 2004, on the promotion of employment and labor market institutions · 2024-10-25
- Law of October 13, 1998, Provisions introducing laws reforming public administration. · 2024-10-25
- Law of 7 October 1992 on regional audit chambers. · 2024-10-25
- Law of 8 March 1990 on municipal self-government · 2024-10-25
- Law of June 17, 1966, on enforcement proceedings in administration. · 2024-10-25
- Law of 23 October 2018 on the Solidarity Fund · 2024-10-25
- Law of 9 March 2017 on the metropolitan union in the Silesian Voivodeship · 2024-10-25
- Law of 27 October 2017 on the financing of educational tasks · 2024-10-25
- Law of 4 November 2016 on support for pregnant women and families "For Life" · 2024-10-25
- Law of 9 June 2011 on family support and the foster care system · 2024-10-25
- Law of April 15, 2011, on the educational information system · 2024-10-25
- Law of June 29, 2011, on the preparation and implementation of investments in nuclear power facilities and accompanying investments · 2024-10-25
- Law of August 27, 2009, on public finance · 2024-10-25
- Law of 21 November 2008 on Supporting Thermomodernization and Renovation and on the Central Register of Building Emissions · 2024-10-25
- Law of 26 April 2007 on crisis management · 2024-10-25
- Law of 15 February 1992 on corporate income tax. · 2025-01-01
- Law of 12 January 1991 on local taxes and fees. · 2025-01-01
- Law of 23 October 2018 on the Government Road Development Fund · 2025-01-01
- Law of May 16, 2019, on the Public Transport Development Fund for Public Utility Services · 2025-01-01
- Law of June 16, 2023, on amending the law on public collective transport and certain other laws · 2025-01-01
- Law of July 26, 1991 on Personal Income Tax. · 2025-01-01
Acts referring to this act
- Repealing Acts: Announcement of the Marshal of the Sejm of the Republic of Poland of February 20, 2024, concerning the promulgation of the consolidated text of the law on local government revenues
- Repealing Acts: Law of 9 April 2015 amending the Law on Revenues of Local Government Units
- Repealing Acts: Act of August 5, 2015, amending the Act on the revenues of local government units
- Repealing Acts: Law of September 25, 2015, on amending the law on the revenues of local government units
- Repealing Acts: Act of September 14, 2016 amending the Act on revenues of local government units
- Repealing Acts: Law of November 13, 2003, on the revenues of local government units
- Repealing Acts: Law of October 17, 2008, on amending the law on the revenues of local government units
- Repealing Acts: Law of November 21, 2008 on amending the law on the revenues of local government units
- Repealing Acts: Law of March 2, 2012 on amending the law on the revenues of local government units
- Repealing Acts: Law of December 13, 2013 on amending the law on revenues of local government units
- Repealing Acts: Law of 23 October 2014 on amending the law on the revenues of local government units
- Repealing Acts: Law of November 9, 2017, on amending the law on the revenues of local government units
- Repealing Acts: Law of 11 September 2019 amending the law on the revenues of local government units
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of 23 October 2018 on the Government Road Development Fund
- Amending Acts: Law of June 16, 2023, on amending the law on public collective transport and certain other laws
- Amending Acts: Law of May 16, 2019, on the Public Transport Development Fund for Public Utility Services
- Amending Acts: Law of 12 January 1991 on local taxes and fees.
- Amending Acts: Law of August 27, 2009, on public finance
- Amending Acts: Law of 9 March 2017 on the metropolitan union in the Silesian Voivodeship
- Amending Acts: Law of June 17, 1966, on enforcement proceedings in administration.
- Amending Acts: Law of 30 August 2023 amending the law on the education system and certain other laws
- Amending Acts: Law of March 12, 2022, on assistance to citizens of Ukraine in connection with the armed conflict in the territory of that state
- Amending Acts: Law of 27 October 2017 on the financing of educational tasks
- Amending Acts: Law of 4 November 2016 on support for pregnant women and families "For Life"
- Amending Acts: Law of April 15, 2011, on the educational information system
- Amending Acts: Law of 26 April 2007 on crisis management
- Amending Acts: Law of 28 July 2005 on spa treatment, health resorts and spa protection areas, and on spa municipalities
- Amending Acts: Law of June 29, 2011, on the preparation and implementation of investments in nuclear power facilities and accompanying investments
- Amending Acts: Law of April 20, 2004, on the promotion of employment and labor market institutions
- Amending Acts: Law of October 13, 1998, Provisions introducing laws reforming public administration.
- Amending Acts: Law of January 5, 2011 - Electoral Code
- Amending Acts: Law of 7 October 1992 on regional audit chambers.
- Amending Acts: Law of 21 November 2008 on Supporting Thermomodernization and Renovation and on the Central Register of Building Emissions
- Amending Acts: Law of 12 March 2004 on social assistance
- Amending Acts: Law of 23 October 2018 on the Solidarity Fund
- Amending Acts: Law of 9 June 2011 on family support and the foster care system
- Amending Acts: Law of 8 March 1990 on municipal self-government
- Amended Acts: Law of 11 June 2026 amending certain laws in order to simplify administrative procedures in matters resolved by administrative decisions or handled tacitly
- Amended Acts: Law of November 5, 2025, amending the Law on the revenues of local government units
- Amended Acts: Law of November 21, 2024, on amending the law on special solutions related to the removal of flood effects and certain other laws
- Legal Basis: Regulation of the Minister of National Defence of June 11, 2025, on co-financing from the state budget of tasks related to the construction, renovation and maintenance of shooting ranges and the development of shooting sports
- Legal Basis: Regulation of the Minister of National Defence of 11 July 2025 on co-financing from the state budget of tasks related to the construction and renovation of monuments commemorating the history of the Polish Army and the tradition of Polish arms
- Legal Basis: Announcement of the Minister of Finance of 16 December 2024 on the value of the per capita tax revenue indicator in a municipality and the tax revenue indicator for all municipalities for 2025
- Legal Basis: Rozporządzenie Ministra Edukacji z dnia 27 lipca 2026 r. w sprawie sposobu podziału łącznej kwoty potrzeb oświatowych między jednostki samorządu terytorialnego w roku 2027
- Legal Basis: Rozporządzenie Ministra Finansów i Gospodarki z dnia 27 września 2026 r. w sprawie określenia dla poszczególnych kategorii jednostek samorządu terytorialnego obszarów wydatkowych i wartości ich wag oraz determinant i wysokości współczynników regresji
- Legal Basis: Regulation of the Minister of Finance and Economy of July 31, 2025, on the level of weights assigned to capital expenditures of local government units
- Legal Basis: Regulation of the Minister of Education of July 28, 2025, on the method of allocating the total educational needs among local government units in 2026
- Legal Basis: Regulation of the Minister of Education of 18 December 2024 on the method of allocating the total educational needs between local government units in 2025