Taxi Passenger Transport Tax

A local, annual, one-off tax payable for conducting taxi passenger transport activities in accordance with the Local Taxes and Fees Act. The tax is payable by persons registered as carriers who operate taxi passenger transport – natural persons (including sole proprietors), legal entities, or sole traders. The amount is determined by an ordinance of the respective municipal council. The carrier submits a declaration to the municipality where the activity will be carried out and pays the tax prior to obtaining the permit. The tax is fixed, regardless of the actual turnover. It is a condition for conducting the activity and replaces the patent tax for the same activity.