Interest earned on cash by Polish local government units, 2024-2025 (Odsetki samorządów od gotówki 2024-2025)

PL. Odsetki od gotówki każdego samorządu w Polsce (gminy, miasta na prawach powiatu, powiaty i województwa, bez związków) w latach 2024 i 2025, ze stopą orientacyjną tylko tam, gdzie pozwalają na to dane. Źródło: sprawozdania Rb-27S i Rb-N z otwartego API BeSTi@ Ministerstwa Finansów, pobrane 7 listopada 2026. Kwoty to oficjalne dane MF; nasze obliczenia i klasyfikacja na licencji CC BY 4.0. Stopa nie jest oceną gospodarowania pieniędzmi przez jednostkę. Strona zbioru z metodą i ograniczeniami: https://obrotomierz.pl/dane/odsetki-samorzadow/

EN. Interest income on cash for every Polish local government unit (2,809 gminy, cities with county rights, powiaty and voivodeships; unions of units excluded) in the budget years 2024 and 2025, with an indicative interest rate only where the data allow it.

Source data. Budget reports Rb-27S (revenue, fourth-quarter report covering the whole year) and Rb-N (cash at the end of each quarter), latest report versions, downloaded on 7 November 2026 from the open BeSTi@ API of the Polish Ministry of Finance (https://bestia-api.mf.gov.pl/). The amounts are official public data of the Ministry of Finance, not covered by our licence: cite them as "Ministerstwo Finansów, BeSTi@". Our computations and classification (average cash, rate, class, reason code, manual check result) are published under CC BY 4.0.

Method. Numerator: revenue in paragraph 092x ("Wpływy z pozostałych odsetek", other interest; § 0920 and § 0921-0929) from all chapters, minus chapters 010, 400, 700, 855 and 900, where § 092x is mostly interest on money owed to the unit (instalments, rents, fees, recovered benefits). Denominator: Rb-N row N3 ("gotówka i depozyty", cash and deposits), average of five quarter-end balances (end of the previous year and end of each quarter), the two outer balances weighted 1/2. Rate = numerator / denominator.

Classes. A rate is published only in class A: a result from 1.5% to 7%, with quarter-end cash that does not swing more than fivefold, or a moderate result when it does. Class B and C: result below the 1.5% publication floor; B when other revenue lines that may hold bank interest (§ 097x in chapters 750 and 758, § 090x, 093x-096x and 098x in chapter 75814) would lift the result, C when nothing in the Ministry data explains it. Every B and C reason states that a low § 092x amount does not mean low interest. Class D: result above 7%, missing cash data, or very uneven cash with a result from 1.5% to 2% or a high result. Both class D thresholds come from NBP rates and serve only as technical data filters, not as a benchmark for units: 7% is above the highest NBP reference rate in 2023-2025 (6.75%), and a high result means above the year's average NBP reference rate (5.75% in 2024, 5.10% in 2025; source: NBP rate archive, https://static.nbp.pl/dane/stopy/stopy_procentowe_archiwum.xml). The file powody.csv gives every reason code with its full Polish text.

Checks. The § 092x total of every unit and all columns for 30 units (25 random, 5 chosen) were recomputed from scratch from the BeSTi@ API with a separate script and matched to the grosz. In each year, the 20 highest class A rates are published only after the amount is confirmed in the budget execution report that the unit published in its public information bulletin (BIP) or in the voivodeship official journal. For 2025 all 20 were checked: 8 confirmed, 3 doubtful and 9 not checkable (no report found, scan without text, or the site blocks access). The 12 without confirmation carry the status "w_trakcie_sprawdzania" (check in progress) and no rate. The 2024 top 20 have not been checked yet, so none of them has a rate. Every check result, with document URL and page, is in sprawdzenia.csv. Later checks add rows and produce a new version.

Counts (version 2026-11-10). 2024: 2,807 units, class A 1,503 (1,483 with a published rate), B 649, C 575, D 80. 2025: 2,809 units, class A 1,615 (1,603 with a published rate), B 561, C 542, D 91. Median published rate: 2.96% in 2024 and 2.73% in 2025. Total § 092x rose from 1.88 to 2.45 billion zł mainly because units held more cash (sum of average cash 53.3 to 74.1 billion zł); § 092x per złoty of cash fell from 3.53% to 3.31%.

Limits. Rates are indicative: five quarter-end balances are not a daily average. Cash includes current accounts and earmarked and EU funds, so a unit cannot hold all of it on term deposits. Interest may be booked outside § 092x or outside the budget. Interest is recorded when received, so a deposit opened in one year may pay in the next. Securities and loans granted are not part of cash, while their income may sit in § 092x. Year-to-year differences for one unit often reflect the method rather than a change. The rate is not an assessment of how a unit manages its money. The dataset names no banks and lists no units by rate; its default order is voivodeship, then unit name.

Files. - odsetki-2026-11-10.csv: one row per unit and year (5,616 rows, 30 columns): year, TERYT code, BeSTi@ constant id, name, type, voivodeship, raw § 092x total, each subtracted chapter, numerator (only where a rate is published), § 092x in chapter 756 and in chapter 75814, the three control revenue lines, five quarter-end cash balances, average cash, term-deposit share, rate (class A only), class, reason code, manual check status. - powody-2026-11-10.csv: the nine reason codes with class, whether a rate is published, a short label and the full Polish reason. - sprawdzenia-2026-11-10.csv: one row per manual check (year, TERYT code, name, verdict, document URL, page, check date), ordered by year and TERYT code.

For rows without a published rate, a ratio computed from the CSV columns is not a rate and should not be published as one.

UTF-8 with BOM, comma separator, dot as decimal mark. A unit's two years are joined on id_bestia (a gmina that changed type has a different TERYT code in each year).