The provisions proposed in the draft bill are designed to benefit entities engaged in copper and silver mining in Poland and to create greater investment opportunities for both existing and new mining projects.
Regfollower Desk
Poland’s Council of Ministers adopted a draft act amending the Act on Tax on the Extraction of Certain Minerals, as well as certain other acts, on 28 October 2025. The new regulations introduce measures to reduce the tax burden on copper and silver mining.
The provisions proposed in the draft bill are designed to benefit entities engaged in copper and silver mining in Poland and to create greater investment opportunities for both existing and new mining projects.
The bill provides for a reduction in the tax on the extraction of certain minerals, including copper and silver, from 2026 onwards by:
- Modifying the formulas used to calculate tax rates for copper and silver in the period 2026–2028;
- From 2029, allowing taxpayers to deduct from tax a portion of expenses incurred in connection with copper and silver mining in Poland, including those incurred from the date the Act enters into force.
The Ministry of Finance estimates that, assuming constant copper and silver prices and mining volumes, these changes will reduce the fiscal burden on entities by PLN 500 million in 2026 and by PLN 750 million annually in 2027 and 2028.
In subsequent years, the amount of the tax deduction will depend on the expenditures incurred by taxpayers on projects related to copper and silver mining in Poland.
The new regulations are scheduled to enter into force on 1 January 2026.
