The Poland Carbon Tax, known as Stawki opłat za korzystanie ze środowiska, was implemented in 1990 as part of the Environmental Protection Act, targeting various greenhouse gas emissions. The tax price is adjusted annually for inflation and complements the EU Emissions Trading System (ETS) by covering emissions not included in the ETS. It applies to direct emissions from all sectors, with exemptions for entities with annual tax liabilities below PLN 800 and for EU ETS operators, although those receiving free allowances must still pay the tax. The government sets the price each year, and penalties of 500% of the nominal fee are imposed for exceeding permitted emission levels.