Regulation of the Council of Ministers of December 16, 2003 on the amount and rules for applying court fees in administrative court proceedings (consolidated text: Journal of Laws of 2021, item 535).

Pursuant to Article 233 of the Act of August 30, 2002, The Law on proceedings before administrative courts (consolidated text: Journal of Laws of 2024, item 935), the following provisions are included:

§ 1. The fee is proportional to the amount of the access fee to which the appeal relates and amounts to:
1) up to PLN 10,000 – 4% of the value of the subject of the appeal, but not less than PLN 100;
2) over PLN 10,000 and up to PLN 50,000 – 3% of the value of the subject of the appeal, but not less than PLN 400;
3) over PLN 50,000 to PLN 100,000 - 2% of the value of the subject of the appeal, but not less than PLN 1,500;
4) over PLN 100,000 - 1% of the value of the subject of the appeal, but not less than PLN 2,000 and not more than PLN 100,000.

§ 2.
1. The fixed entry fee, regardless of the subject of the appealed act or action, is:
1) complaints against decisions issued in administrative, enforcement, and security proceedings - PLN 100;
2) complaints against acts or actions within the scope of public administration concerning powers or obligations arising from legal provisions - PLN 200;
3) complaints against acts of local law issued by local government authorities and local government administration bodies - PLN 300;
4) complaints against acts of local government authorities and their associations, other than acts of local law, issued in matters of public administration - PLN 300;
5) complaints against acts of supervision over the activities of local government authorities - PLN 300;
6) complaints against inaction by public administration bodies - PLN 100;
6a) objections to decisions - PLN 100;
7) appeals against decisions of provincial administrative courts - PLN 100.

2. The fixed entry fee for complaints regarding concessions, permits or business licenses in the following areas:
1) construction and operation of toll motorways and expressways - PLN 10,000;
2) energy - PLN 10,000;
3) air, rail, and maritime transport - PLN 10,000;
4) radio and television broadcasting - PLN 10,000;
5) public trading in securities - PLN 10,000;
6) banking activities - PLN 10,000;
7) direct insurance and reinsurance - PLN 10,000;

3. The fixed entry fee for complaints not covered by the proportional entry fee is:
1) construction and architecture - PLN 500;
2) spatial development - PLN 500;
3) environmental and nature protection - PLN 200;
4) water management - PLN 300;
5) real estate - PLN 200;
6) agriculture and forestry - PLN 200;
7) population records and identity cards - PLN 100;
8) foreigners, passports, and visas - PLN 300;
9) civil status and citizenship certificates - PLN 100;
10) veterans - PLN 100;
11) industrial property - PLN 1,000;
12) tax liabilities - PLN 500;
13) customs law - PLN 500.

4. The fixed  entry fee for complaints concerning the right to practice a specific profession, activity, or occupation, regardless of their type and nature, is PLN 200.
5. The fixed entry fee for complaints concerning resolutions or decisions issued pursuant to the procedure for reopening administrative proceedings, for determining the invalidity, revocation, amendment, or expiration of an act, regardless of the subject matter, is PLN 200.
6. In complaints not listed in paragraphs 1-5, the fixed entry fee is PLN 200.
§ 3. The fixed entry fee for a cassation appeal and for a complaint to reopen proceedings is half of the entry fee for a complaint or an objection to a decision, but not less than PLN 100.
§ 4. The fixed entry fee for a motion to initiate proceedings, regardless of the subject matter, is PLN 100.
§ 5.
1. When paying the fee – either in cash at the cashier's office of the relevant administrative court or to the bank account of that court – the payment purpose, the type of document for which the fee is payable and the court case reference number must be indicated.
2. (expired).
§ 6. This regulation enters into force on January 1, 2004.