Poland: Legislation promoting electricity generated from offshore wind farms

Poland: Electricity generated from offshore wind farms

The president on 21 January 2021 signed legislation that promotes electricity generated by offshore wind farms. The legislation is effective 14 days after publication in the Journal of Laws.


The legislation provides measures aimed at facilitating the use of the wind energy, and provides an additional concession fee applicable to offshore wind farms that is presented as an equivalent to real estate tax. There is a support scheme for offshore wind power generation along with simplified administrative and legal procedures.

The legislation introduces the obligation to pay an additional concession fee that applies to energy-sector companies engaged in the production of electricity via offshore wind farms. The goal behind introducing a new fee is so that the current tax system does not influence decisions on the choice of renewable energy source-based power generation technology. Currently, offshore wind farms are not subject to real estate tax to the same extent as onshore renewable energy sources. The new fee, therefore, is intended to standardize the fiscal burdens on all renewable energy source facilities, regardless of their primary energy-generating product and place of electricity production.

An energy sector company granted a license to generate electricity via offshore wind farm will be charged an additional fee on its operating costs, payable annually.

Read a January 2021 report prepared by the KPMG member firm in Poland

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