This fee must be paid by plot owners for several years in the past. It is their obligation


- Reducing natural retention means building on the land (e.g. roofs of buildings) and hardening the surface with impermeable materials such as asphalt, concrete or paving stones.
- The amount of the fee depends on the size of the sealed surface, i.e. the one excluded from the biologically active surface, and on the use of retention compensation devices.
- Check the applicable fees for reducing field retention.
The retention fee is a fee for limiting the natural ability of soil to absorb and retain rainwater. It was introduced on January 1, 2018, pursuant to Article 269 paragraph 1 item 1 and Article 272 paragraph 8 of the Act of July 20, 2017, Water Law (Journal of Laws, 2020, item 310, as amended) and applies to owners of plots where a large part of the area has been built up or hardened. For example, by constructing a roof, paving a driveway, or pouring concrete.
The purpose of this fee is to mitigate the impacts of urbanization, which contributes to excessive stormwater runoff and local flooding. Water that cannot percolate into the ground must be properly managed, and the lack of retention systems means a greater burden on the environment and infrastructure.
When is the retention fee due?The fee applies to properties that meet three conditions:
- The plot area exceeds 3,500 m²,
- More than 70% of the property area has been excluded from the biologically active area, i.e. it is built-up or hardened (e.g. by roofs, asphalt, paving stones),
- No connection to stormwater drainage systems (both open, such as ditches and drainage systems, and closed, e.g. sewers).
If your property only has a sanitary sewer system, you are not exempt from the fee. The exception is plots connected to a combined sewer system (which combines sewage and stormwater).
Who has to pay?The following persons are required to pay the fee:
- owners of real estate or buildings,
- independent owners,
- perpetual users,
- owners of plots belonging to the State Treasury or local government.
The fee applies to plots covered by a single land and mortgage register. If you own multiple plots of smaller size but are formally connected, you may also be subject to the fee.
How much is the retention fee?The fee depends on the size of the sealed area and whether water retention devices (e.g., rainwater tanks) are used. Annual rates per square meter:
- 0.50 PLN – no retention devices,
- PLN 0.30 – tanks with a capacity of up to 10% of the annual runoff,
- PLN 0.15 – tanks with a capacity of 10 to 30% of the outflow,
- PLN 0.05 – tanks with a capacity exceeding 30% of the outflow.
The use of retention solutions significantly reduces costs, so it is worth investing in them.
How do I pay the fee?The property owner is required to submit a declaration to the municipal office, which will then issue a decision on the fee amount and payment deadline. This obligation also applies to previous years. If you haven't registered your plot since 2018, you may receive a demand for payment, along with interest.
Who is exempt from the rainwater tax?The following persons are exempt from the fee:
- plots connected to the storm sewer system,
- public roads and railway tracks with water retention or infiltration,
- sacred objects and religious associations.
The best solution is retention compensation, i.e., introducing solutions that support natural water retention. Example investments:
- rainwater tanks (above-ground and underground),
- green roofs,
- permeable surfaces (slag, openwork slabs, gravel).
They are beneficial not only to your wallet, but also to the environment.