A draft of new rates has been prepared, which would apply from 2027. The authors justify the changes by citing the difficult situation of the transport industry, the protection of jobs and the desire to maintain the local tax base.

Bolesławiec wants to cut the tax on means of transport

The draft resolution of 22 October 2026 provides for a substantial reduction in transport tax rates from 2027. In its justification, the authors describe the proposed rates as minimum rates and refer to the announcement of the Minister of Finance and Economy of 6 October 2026.

If councillors adopt the proposed solution, the new rates are to enter into force on 1 January 2027. Compared with the amounts set out in the resolution of 30 October 2024, the cuts concern trucks, tractor units and ballast tractors, trailers, semi-trailers and buses.

Lightest trucks: PLN 30 instead of more than PLN 1,000

For trucks with a gross vehicle weight above 3.5 tonnes and up to 5.5 tonnes inclusive, the draft provides for an annual rate of PLN 30. The 2024 resolution set it at PLN 1,204.

For the other categories of trucks weighing less than 12 tonnes, much lower amounts have also been proposed:

  • above 5.5 tonnes and up to 9 tonnes inclusive: PLN 40 per year instead of PLN 2,009,
  • above 9 tonnes and below 12 tonnes: PLN 50 per year instead of PLN 2,411.

For trucks with a gross vehicle weight of at least 12 tonnes, the tax amount depends on the number of axles, the vehicle’s weight and the type of suspension.

For example, for a two-axle truck with a gross vehicle weight from 12 tonnes to under 13 tonnes, the draft provides for PLN 0 with pneumatic suspension or suspension deemed equivalent, and PLN 136.13 with another axle suspension system. The 2024 resolution set the corresponding amounts at PLN 1,900 and PLN 2,079.

Tractor units, semi-trailers and buses also with lower rates

For tractor units and ballast tractors adapted for use with a semi-trailer or trailer, where the gross vehicle weight of the vehicle combination is from 3.5 tonnes to under 12 tonnes, the annual tax would be PLN 10. The rate set in the 2024 resolution is PLN 2,813.

The reduction to PLN 10 does not apply to heavier vehicle combinations. For them, the draft contains a separate table of rates depending on weight, the number of axles and the type of suspension.

For trailers and semi-trailers whose gross vehicle weight together with the motor vehicle is from 7 tonnes to under 12 tonnes, a rate of PLN 0 has been proposed. The 2024 resolution sets it at PLN 2,411. As in the previous resolution, this category excludes trailers and semi-trailers used exclusively for agricultural activity conducted by a taxpayer subject to the agricultural tax.

The changes would also cover buses. For vehicles with fewer than 22 passenger seats, excluding the driver’s seat, PLN 50 per year has been proposed instead of PLN 2,848. For buses with at least 22 passenger seats, excluding the driver’s seat, the rate would be PLN 100 instead of PLN 3,600.

Why does the city want to cut the tax?

The justification for the draft points to the difficult situation of the transport industry and the high costs of running a business. According to the authors, lower rates are intended to ease the financial burden on businesses based in the municipality or operating within its territory and help protect existing jobs.

The cuts are also intended to prevent vehicles from being re-registered in municipalities with lower tax burdens.

The justification acknowledges that the proposed solution means giving up part of the budget’s potential own-source revenue. However, the authors describe it as “conscious pro-investment action”. In their view, lower rates will help maintain the local tax base and create conditions conducive to attracting new companies from the transport sector.

When could the new rates enter into force?

The draft provides for the repeal of Bolesławiec City Council Resolution No. VIII/67/2024 of 30 October 2024. The new rates would apply from 1 January 2027.

Their introduction requires the councillors to adopt a resolution and have it published in the Official Journal of the Lower Silesian Voivodeship. For now, the amounts presented are a proposal contained in the draft, not new rates already in force in Bolesławiec.