Fines in Polish Criminal Law: Types and Amounts

A fine is a criminal penalty requiring a convicted person to pay a specified sum to the State Treasury. Under the Polish Criminal Code, the standard criminal fine is calculated through a daily-rate system. This mechanism is intended to reflect both the seriousness of the offence and the offender’s financial circumstances.[1]

For businesses, managers and foreign nationals, the financial penalty itself is only part of the risk. A conviction may also affect reputation, access to regulated markets, public procurement eligibility, employment relationships, internal compliance procedures and the ability to hold certain corporate functions.

How the daily-rate fine works in Poland

Article 33 of the Polish Criminal Code provides that a fine is imposed in daily rates, unless a specific provision states otherwise. The court determines two elements separately:

1. the number of daily rates, which reflects the gravity of the offence, degree of fault and sentencing objectives;
2. the value of one daily rate, which reflects the offender’s income, personal and family situation, assets and earning capacity.

As a general rule, the court may impose from 10 to 540 daily rates. One daily rate ranges from PLN 10 to PLN 2,000. Consequently, the standard statutory range for a criminal fine is from PLN 100 to PLN 1,080,000.[1]

Fine component	General rule under Article 33 of the Criminal Code	Practical meaning
Number of daily rates	10 to 540	Reflects the seriousness of the conduct and the offender’s culpability
Value of one daily rate	PLN 10 to PLN 2,000	Reflects financial capacity and personal circumstances
Total fine	PLN 100 to PLN 1,080,000	The number of rates multiplied by the value of one rate

For example, a fine of 150 daily rates at PLN 500 per rate equals PLN 75,000. The court’s written reasons should make it possible to review the basis for selecting both the number and the amount of the daily rate. A failure to assess financial circumstances properly can be relevant in an appeal.

Criminal fine amount – three important exceptions

There are three important exceptions to the general range described above.

1. A specific criminal provision may set a different range

Article 33 § 1 of the Criminal Code expressly allows another provision to provide otherwise. The applicable range must therefore always be checked against the provision defining the particular offence. This is particularly relevant in complex economic-crime cases, where special provisions may modify the general sentencing rules.

2. Certain economic offences may result in up to 3,000 daily rates

Under Article 309 of the Criminal Code, a court may impose a fine of up to 3,000 daily rates for convictions concerning the offences listed in that provision, including certain forms of abuse of trust in business, corruption in business, money laundering, unreliable business documentation and interference with public tenders.[1] At the maximum daily rate, this could theoretically reach PLN 6,000,000.

This does not mean that such an amount is automatic. The court must still individualise the penalty and establish the circumstances relevant to the number and value of daily rates.

3. Fiscal criminal fines follow separate rules

Fiscal crimes and fiscal offences are governed by the Fiscal Penal Code, not the general Criminal Code. For fiscal crimes, Article 23 of the Fiscal Penal Code provides for a fine ranging generally from 10 to 720 daily rates. The value of a daily rate is linked to the statutory minimum wage and is calculated differently from a fine under the Criminal Code.[2]

Fiscal offences are generally punishable by a fine imposed as a specified amount rather than in daily rates.[2]

The distinction matters in tax, customs and VAT cases. The legal classification of the conduct may determine not only the applicable procedure, but also the potential criminal fine amount.

When can a fine be imposed alongside another penalty?

A fine may be imposed as the sole penalty where the offence provision allows it. In defined situations, it may also be imposed alongside imprisonment. Article 33 § 2 of the Criminal Code permits this where the offender acted to obtain a financial benefit or obtained such a benefit.[1]

This rule is especially significant in white-collar crime proceedings. A manager or entrepreneur may face imprisonment, a fine and additional financial consequences arising from confiscation, compensation obligations or a monetary payment. These measures have different legal purposes and should not be treated as one penalty.

For example, confiscation concerns assets or benefits connected with an offence, while an obligation to redress damage is intended to compensate the injured party. A monetary payment may also be imposed in cases specified by law. None of these instruments replaces a criminal fine automatically.

Installments and postponement of a fine payment

A fine imposed by a final judgment should generally be paid within 30 days of receiving the payment demand from the court.[3] Where immediate payment would cause excessively severe consequences for the convicted person or their family, the court may divide the fine into installments.

Under Article 49 of the Executive Penal Code, installments may normally be granted for a period not exceeding one year. In exceptional cases, particularly where the amount is high, the court may set installments for up to three years.[3] The decision depends on the person’s actual financial position, not merely a general declaration that payment is difficult.

The court may also postpone payment of the fine for up to one year under Article 48 of the Executive Penal Code, where immediate payment would cause excessively severe consequences for the convicted person or their family. An application may be supported by documents showing income, essential expenditure, dependants, debts, health circumstances or a temporary loss of earning capacity.

Consequences of non-payment

Ignoring a fine does not make the obligation disappear. The fine may be enforced through administrative enforcement proceedings. If enforcement proves ineffective or clearly pointless, the court may convert the fine into substitute community service. If substitute community service cannot be ordered or proves ineffective, substitute imprisonment may be ordered under the conditions set out in the Executive Penal Code.[3]

For a businessperson or employee, enforcement can create further practical consequences, including pressure on cash flow, seizure of assets and intensified reputational risk. Early action is therefore usually more effective than waiting for enforcement proceedings.

Why a defence strategy matters in fine cases

The level of a fine can depend on evidence concerning income, assets, family obligations and the alleged financial motive of the offence. In economic cases, the defence should also assess whether the prosecution correctly identifies a benefit, loss, decision-making role or intent.

This is informational material, not legal advice. The outcome in any case depends on its specific facts, legal classification and evidence.

Kopeć & Zaborowski (KKZ) advises in criminal and economic-crime cases where the potential consequences include fines, confiscation and management liability. To identify procedural options, evidentiary issues and enforcement risks at an early stage, it may be useful to consult the case with a criminal lawyer.

FAQ – Fines in Polish Criminal Law

What is the maximum fine under Polish criminal law?

Under the general rule, a fine may reach PLN 1,080,000, calculated as 540 daily rates at PLN 2,000 each. Specific provisions may establish different limits, including up to 3,000 daily rates for selected economic offences.

How does a Polish court calculate a daily-rate fine?

The court sets the number of daily rates based on the offence and then sets the value of each rate based on the offender’s income, assets, family situation and earning capacity.

Can a fine be imposed together with imprisonment?

Yes. A court may impose a fine alongside imprisonment when the offender acted to obtain a financial benefit or obtained such a benefit, subject to Article 33 § 2 of the Criminal Code.

Can a criminal fine be paid in installments?

Yes. The court may allow installments where immediate payment would cause excessively severe consequences for the convicted person or their family. The normal maximum installment period is one year, or up to three years in exceptional cases.

What happens if a fine is not paid?

The fine may be enforced through administrative enforcement proceedings. If enforcement is ineffective, the court may convert the fine into substitute community service and, in statutory circumstances, order substitute imprisonment.

Is a fiscal fine the same as a Criminal Code fine?

No. Fiscal crimes and fiscal offences are governed by the Fiscal Penal Code. Fiscal crimes generally carry daily-rate fines, while fiscal offences are generally punishable by fines imposed as specified amounts.

Bibliography

[1] Act of 6 June 1997 – Criminal Code, consolidated text: Journal of Laws of 2025, item 383, in particular Articles 33 and 309, available through the Internet System of Legal Acts (ISAP).

[2] Act of 10 September 1999 – Fiscal Penal Code, consolidated text: Journal of Laws of 2025, item 633, in particular Articles 23 and 48, available through ISAP.

[3] Act of 6 June 1997 – Executive Penal Code, consolidated text: Journal of Laws of 2025, item 911, in particular Articles 44–49, available through ISAP.