Deposit tax on returned bottles? Finance Ministry: It must be paid in certain situations

Poland's Ministry of Finance has clarified the tax implications of the country's deposit return system for beverage packaging. The system, set to fully launch on October 1, 2025, requires a 50 grosz deposit on plastic bottles (up to 3 liters) and metal cans (up to 1 liter), with a 1 złoty deposit for reusable glass bottles (up to 1.5 liters) starting in 2026.

For individuals who purchase beverages and later return the packaging, the refunded deposit is considered a return of their own expense and is not subject to personal income tax (PIT). This applies to standard returns where consumers bring back the bottles or cans they bought.

The situation changes if the returned packaging was not originally purchased by the individual. The Ministry stated that if the obtained deposit is not a return of a personal expense, it could create a tax liability under Poland's PIT law, which taxes all types of income unless specifically exempted. The Ministry emphasized that each case would be assessed individually.

Recent statements from government officials have aimed to reassure the public. Climate and Environment Minister Paulina Hennig-Kloska previously stated there would be no tax on the deposit system itself, clarifying that VAT is paid only by operators on unreturned deposits. Deputy Finance Minister Marcin Łoboda also noted that simply collecting bottles for return does not constitute business activity unless people are hired for the task.

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(…) w przypadku, gdy uzyskane świadczenie nie ma charakteru zwrotnego, czyli osoba, która je uzyskała, nie odzyskuje w ten sposób swojego wydatku, to może to rodzić obowiązek podatkowy w podatku PIT. Na gruncie ustawy PIT obowiązuje bowiem zasada powszechności opodatkowania. Oznacza to, że opodatkowaniu podatkiem dochodowym podlegają wszelkiego rodzaju dochody, z wyjątkiem dochodów zwolnionych z opodatkowania