On 20 September 2024, the President of Statistics Poland (PL: GUS), pursuant to Article 18 of the Act of 15 November 1984 on agricultural tax (Journal of Laws of the Republic of Poland of 2024, item 1176), announced the amount of the average wage for work performed in individual agricultural holdings for 1 comparative fiscal hectare in the year 2023: PLN 5.451,00
In order to calculate one person’s income from an agricultural holding for the purpose of an application for a maintenance grant, it is necessary to multiply the number of comparative fiscal hectares in the holding (or holdings or areas forming the holding altogether) which belonged to the person in question in 2023 (the number shall be rounded to four decimal points) by the announced amount of PLN 5.451.00, and then divide the obtained amount of the annual income by 12 (months).
The amount of the annual income needs to be indicated in the statement of income (item 3 of appendix 2). If e.g. both parents are the co-owners of the holding in equal measure, the student should indicate half of the comparative fiscal hectares (and, at the same time, half of the income from the entire holding) for each of them in the statement (appendix 2).
NOTICE! Only an area larger than 1 hectare or 1 comparative fiscal hectare is considered an agricultural holding.
NOTICE! The certificate from the relevant Commune Office (PL: Urząd Gminy/Miasta) needs to state clearly that in the YEAR 2023, a given person was the owner of an agricultural holding of a given surface area. A certificate with a current date, indicating that a given person is the owner of an agricultural holding of a given surface area is not enough; the point is to have the surface area of the holding as of the year 2023 confirmed! The amount of income from such a holding does not have to be indicated in the certificate.
An owner of several areas needs to add up the number of comparative fiscal hectares.
When calculating the income from an agricultural holding, the amount of the health insurance contribution is irrelevant, it may not be deducted from income.
If you have any questions, please contact our Office for Scholarships and for Students with Special Needs: [email protected]