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Tax obligation and the income obtained from the sale of mushrooms or forest fruits

Summer is the time when mushrooms, blueberries, strawberries and other wild berries appear in the forests. Sellers of these products may be seen in some spots of the cities or along roadways. According to Art. 21 sec. 72 of the Personal Income Tax Act (Dz.U. z 2021 r. poz. 1128) the income from the sale of raw materials of herbal plants and wild forest herbs, berries, forest fruits and forest mushrooms (PKWiU ex 02.30.40.0) from the collection made in person or with the participation of members of the immediate family is tax-free.

Please note that only the goods specified in this provision are tax-free and in addition, the tax authorities may ask you to prove that the income actually comes from the sale of these goods.

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