Stamp duty for a tax certificate — how to pay

First, distinguish between how you submit the application and how you pay. According to the Ministry of Finance’s information on tax certificates, no stamp duty is charged for a certificate when you apply through eUrząd Skarbowy or the eUS app. However, eUrząd Skarbowy and the eUS app can also be used to pay stamp duty due when an application is submitted through another channel.

Paper or e-Doręczenia: what amounts the Ministry lists

For applications submitted on paper or through e-Doręczenia, the Ministry lists rates depending on the type of certificate:

• PLN 21 — for a certificate confirming no tax arrears or stating the amount of tax arrears;
• PLN 17 — for other certificates, including certificates concerning income and contributions, business activity, another entrepreneur’s situation, acquisition of property or property rights, a tax residence certificate, and a certificate issued for a foreign authority.

This is a summary of the rates in the Ministry’s guide, not a determination of whether statutory exemptions apply in an individual case. This guide does not determine such exemptions.

When to pay and what proof to attach

If stamp duty is due, the obligation to pay arises when you submit the application for the certificate. When submitting the application, attach proof of payment or a certified copy of that proof.

Proof may take the form of a printout confirming that a banking transaction has been completed. This is an accepted form of proof, not a requirement to use a printout exclusively. The Ministry’s section on stamp duty describes these rules.

How to pay online

You can pay stamp duty in eUrząd Skarbowy or through the eUS app. The Ministry gives the following menu path:

Płatności online - Zapłać online - Opłata skarbowa (Online payments - Pay online - Stamp duty)

Do not confuse this payment with submitting an application through eUrząd Skarbowy or the eUS app. The absence of a fee described by the Ministry applies to submitting the application through that channel, not merely using it to pay. Both rules appear on the tax certificates page.

How to pay by traditional methods

The Ministry also lists payment at a city or municipal office — to the bank account appropriate to the location of the tax office. Check the account on the relevant city or municipality’s website. You can also pay at a post office or bank.

This is the general rule described in the Ministry’s guide; this article does not provide account numbers or determine jurisdiction for a particular application.

Optional checklist

To help organise the process, you can check the following before submitting your application:

• which application channel you are choosing;
• what type of certificate you need and what rate the Ministry lists for it when applying on paper or through e-Doręczenia;
• whether you have proof of payment or a certified copy if stamp duty is due.

This checklist is only an organisational recommendation, not an additional legal requirement. It does not replace the obligation to attach proof of payment of any stamp duty due when submitting the application.