Health Resort Tax

In the territory of the City oś Świnoujście the health resort tax is in force - Resolution No. XVI/162/2019 of the Świnoujście City Council of 28 November 2019 on establishing the rate of the health resort tax from 01.01.2020 is PLN 4,40 per day for each commenced day of stay.

Only the persons referred to in Article 17  of the Act on Local Taxes and Fees shall be exempt from the health resort tax:

1. members of the staff of diplomatic representations and consular posts and other persons treated as such on the basis of international laws, agreements or customs, if they are not Polish nationals and do not have permanent residence on the territory of the Republic of Poland (subject to reciprocity);

2. persons in hospitals;

3. blind persons and their guides;

4) real estate tax payers on account of owning holiday homes located in Świnoujście;

5. organised groups of school children and young people. There are no other exemptions from the fee in Świnoujście, therefore all other persons are obliged to pay it.

According to the resolution, the daily fee is PLN 4. 4 per person and is payable by natural persons staying in the City of Świnoujście for more than 24 hours for the purposes of rest, health, training and tourism, for each commenced day of stay.

A person applicable to pay the health resort tax is required to do so to a collector of payments, that is a person running a short-term accommodation business. The proof of paying the tax is a receipt from the revenue receipts book, which the collector is required to collect from the City Hall.