Tourism is a source of revenue for local government units and the state budget. Taxes are the main instrument used for this purpose. Two basic types of taxes are crucial for the amount of tax revenue from tourism-related activities: income tax and value-added tax (VAT). This article presents the results of an analysis of the first of these taxes — income tax — in relation to both individuals and legal entities. The aim of the analysis was to identify legal factors that significantly impact the amount of income tax revenue generated from tourism-related activities. To verify the conclusions drawn from this analysis, data on income tax revenue for the years 2022 and 2023 were used. The time period adopted in this study is based on the completeness of data for the examined years and coincides with the end of the 9th term of the Polish Parliament (Sejm), which allows for an analysis of any legislative processes related to this area initiated by the previous Sejm. This study extensively utilizes the findings of H. Zawistowska, as presented in the document titled "Tourism Satellite Account for Poland for 2022 and 2023 (Projection)", Warsaw 2024. The legal status presented in this material is current as of August 1, 2025, and should not be interpreted as the official position of any authority or institution. This paper was prepared in English to reach a broad audience. The Polish tax system is analyzed, among others, in cooperation with our partners from Bulgaria8 and Ukrain
