5.2 Other taxes and charges
in PLN millions, unless otherwise stated
| from 1 January 2021 to 31 December 2021 |
from 1 January 2020 to 31 December 2020 |
Basis for calculating tax |
Tax rate | from 1 January 2021 to 31 December 2021 |
from 1 January 2020 to 31 December 2020 |
||
|---|---|---|---|---|---|---|---|
| Minerals extraction tax, of which: | 3 548 | 1 625 | tax rate calculated for every reporting period* | 3 238 | 1 574 | tax recognised in cost of sold products | |
| – copper | 3 012 | 1 236 | Amount of copper in produced concentrate, expressed in tonnes | ||||
| – silver | 536 | 389 | Amount of silver in produced concentrate, expressed in kilograms | 310 | 51 | tax recognised in inventories |
* In accordance with conditions specified by the Act dated 2 March 2012 on the minerals extraction tax and the Act dated 12 April 2019 on changing the act on the minerals extraction tax, which decreased the tax rate by 15% from July 2019.
The minerals extraction tax paid by the Parent Entity is calculated from the amount of copper and silver in produced concentrate and depends on the prices of these metals as well as on the USD/PLN exchange rate. The tax is accounted for under manufacturing costs of basic products and is not deductible for corporate income tax purposes.
Other taxes and charges, with a breakdown by geographical location, were as follows:
| from 1 January 2021 to 31 December 2021 |
from 1 January 2020 to 31 December 2020 |
|
|---|---|---|
| Poland | 572 | 484 |
| Real estate tax | 250 | 234 |
| Royalties | 116 | 111 |
| Excise tax | 7 | 6 |
| Environmental fees | 21 | 18 |
| Costs of surrender of CO2 emission allowances | 109 | 46 |
| Other taxes and charges | 69 | 69 |
| Other countries | 118 | 78 |
| Total | 690 | 562 |