In today's article from the "Lawyer on the Farm" series, we remind you about an extremely important tax obligation that affects a very large group of people.
The agricultural tax payment deadline is just a few days away. This payment is for the fourth installment. As we wrote at the beginning of the year, agricultural tax installments are payable on four dates: by the 15th of March, May, September, and November.
The office notes that the final tax installment may be paid at a later date. Since November 15th falls on a Saturday this year, the deadline for paying the final agricultural tax installment is November 17th. This is because, according to Polish law, the standard due date cannot fall on a day other than a business day. The Tax Ordinance clearly states: if the payment date falls on a Saturday, Sunday, or holiday, the applicable due date automatically extends to the first business day.
This solution protects taxpayers from the consequences, but does not absolve them of liability. Paying taxes early means organizing the current year's costs, which facilitates investment and financing planning for the following year.
The office reminds you that timely payment helps avoid interest and additional payment demands. We also emphasize that each of you should verify your tax decision, check your account number, and fulfill your obligation on time.
A press release from the President of the Central Statistical Office indicated the purchase price of rye, which serves as the basis for establishing the agricultural tax rate in 2025. It amounted to PLN 86.34 per quintal. Based on this rate, the agricultural tax per 1 hectare of conversion in 2025 is:
– for farm land – PLN 215.85,
– for other land – PLN 431.70.
The tax applies only to land classified in the land and building register as agricultural land or wooded and shrub land within agricultural land. We clarify that in practice, this refers to land marked with the following symbols: (i) R – arable land, (ii) S – orchards, (iii) Ł – meadows, (iv) Ps – permanent pastures, (v) Br – developed agricultural land (e.g., farm buildings), (vi) Wsr – land under ponds, (vii) W – ditches.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of November 12, 2025.
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