Local government units receive revenue from participation in income taxes: Personal Income Tax (PIT) and Corporate Income Tax (CIT). Revenues from these sources are divided between the revenues of budgets: gminas, powiats and voivodships. Tax revenue from shares in revenue from personal income tax and from corporate income tax are an important source of JST's own income. in accordance with the regulation of Article 51 of the Law Act of 9 March 2017 on the metropolitan association in the Śląskie Voivodship (Journal of Laws of 2017, item 730) – the metropolitan association is entitled to participate in these revenue.

• Act of 13 November 2003 on the Income of Local Government Units
  Place of publication: (Dz. U. z 2024 r. poz. 356)
• Act of 27 August 2009 on the Public Finance
  Place of publication: (Dz. U. z 2024 r. poz. 1530, z późn. zm.)

• Revenue of local government units