Stamp Fees

Stamp fees are charged on applications, permits and certificates issued on the request of third parties and for administrative activities undertaken on the basis of a third party's request.

Stamp fees are also charged on: civil law procedures, purchase, exchange and loan agreements, company statutes (if these pertain to objects or legal titles in Poland), court decisions and rulings, the issuance of proxies, bills of exchange, transportation documents and excerpts. Examples of stamp fees are as follows:

VISA FEES - ONE TRIP 40 Zlotys (400,000 old Zlotys)

VISA FEES - MULTIPLE TRIPS 170 Zlotys (1,700,000 old Zlotys 

COMPANY STATUTES (AS A % OF INITIAL CAPITAL):

up to 10,000 Zlotys (100 mln old Zlotys) 2% 

10,000 - 20,000 Zlotys (100-200 mln old Zlotys) 200 Zlotys (2 mln old Zlotys) 
    + 1% over 10,000 Zlotys (100 mln old Zlotys)

20,000 - 30,000 Zlotys (200-300 mln old Zlotys) 300 Zlotys (3 mln old Zlotys) 
    + 0.5% over 20,000 Zlotys (200 mln old Zlotys) 

above