Environmental Fee 2024 and 2025 – the most important information for entrepreneurs
The Environmental Protection Act imposes on entities using the environment the obligation to pay an environmental fee. If your company’s activities affect the environment, it is probably your obligation to calculate and pay the fee. Who should pay the fee and by when? Where is the best place to check the current rates of the fee for using the environment? We advise.
What does the environmental fee concern and what does it result from?
Entities using the environment are required to pay a fee, sometimes called an environmental fee. It is a kind of compensation for damage to the natural environment resulting from the activities of a company, institution or individual.
The obligation to pay an environmental fee applies to the following activities :
- resulting in the emission of gases or dust ,
- requiring emission rights ,
- related to waste storage .
The amount of the fee for using the environment depends mainly on the amount and types of dust and gases released into the air and on the amount and type of waste stored, as well as on the time of their storage.
The funds raised from fees are mainly allocated to national and provincial environmental protection funds.
Who has to pay the environmental fee?
Fees for using the environment must be paid by entities using the environment , which include:
- entrepreneurs ,
- organizational units that are not entrepreneurs ,
- persons conducting agricultural production activities ,
- other natural persons who use the environment to the extent that a permit is required .
Obliged entities must also independently determine the amount of the fee for a given calendar year and then pay it to the appropriate bank account. The amount of the annual environmental fee is calculated in the report for the use of the environment.
NOTE: the fee for use of the environment is not payable if it does not exceed PLN 800 for one of the types of use of the environment (e.g. for the introduction of dust and gases).
What are the environmental fee rates?
The rates of the environmental fee change in each reporting year . The list of rates is published in the annual announcement of the Minister of Climate and Environment.
The fee for the release of gases and dust is calculated based on the actual annual emission values specified in the report to the National Database on Emissions of Greenhouse Gases and Other Substances kept by the National Centre for Emission Balancing and Management IOŚ-PIB (KOBiZE).
Entities that use the environment without having a permit or decision required by law must pay an increased fee. Do you need support in obtaining permits, approvals or decisions? Entrust the preparation of all environmental documentation to Interzero!
Environmental fee rates for 2024
The upper unit rates of the environmental fee applicable in 2024 were as follows:
- PLN 512.23/kg of gases or dust released into the air,
- PLN 375.25/Mg (tonne) of waste placed in landfill.
The unit fee rates for individual gases, dust and waste can be found in the table attached to this document. Announcement of the Minister of Climate and Environment of August 4, 2023 regarding the rates of fees for the use of the environment for 2024 . If you pay a fee for gases or dust released into the air from combustion processes in diesel fuel engines, use the updated rate from the announcement of November 3, 2023 for calculation purposes.
Environmental fee rates for 2025
The upper unit rates of fees for use of the environment in 2025 have been set at the following level:
- 570.62 PLN/kg of gases or dust released into the air,
- PLN 418.03/Mg (tonne) of waste placed in landfill.
The unit fee rates for individual gases, dust and waste can be found in the table attached to this document. Announcement of the Minister of Climate and Environment of 28 July 2024 regarding the rates of fees for the use of the environment for 2025 .
By what time is the environmental fee due? Deadlines
The environmental fee is payable by 31 March of the current year for the previous year. This means that the environmental fee for 2024 must be paid by 31 March 2025 (Monday).
The environmental fee should be paid into the account of the Marshal’s Office competent for the place of registration of the entity using the environment (for gases and dust) or for the place of use of the environment (for other).
Who does not pay the environmental fee? Exemption catalogue
The financial consequences of using the environment do not apply to the smallest entities whose activities have a small impact on the environment – therefore, the fee for using the environment is not paid if it does not exceed PLN 800 for one type of use of the environment (e.g. for the introduction of dust and gases).
Entities for which the calculated fee for one type of use of the environment is between PLN 100 and PLN 800 are only required to submit a list of the scope of use of the environment. If the fee is less than PLN 100, submitting a list is not necessary.