The property tax deadline is due in a week. It is worth remembering that the maximum rates have increased since January.
We pay real estate tax if we have, land, apartments, buildings or parts thereof related to running a business. .
The maximum real estate tax rates are specified in the announcement of the Minister of Finance, but the final amount of the tax is decided by local governments. Many of them have already decided to raise their rates to the highest level. The caps on the rates change each year in line with the consumer price index during the first six months of the year.
If tax is lower or equal to 100 PLN it has to be paid up to March 15. If the amount is higher than 100 PLN – it can be done in four installments: by March 15, May 15, September 15 and November 15.
These are the maximum rates published by the Ministry of Finance:
The tax on residential buildings is to amount to a maximum of PLN 0.85 per square meter of usable space (currently PLN 0.81).
The upper limit of the tax on buildings related to running a business will be PLN 24.84 per square meter (currently PLN 23.90).
The tax for buildings related to the provision of health services will be PLN 5.06 per 1 sq m of usable space (currently PLN 4.87).
The tax rate on land related to running a business is PLN 0.99 per 1 sq m (currently PLN 0.95).
The rate for undeveloped areas covered by the revitalization plan was set at PLN 3.28 per square meter, for which the local spatial development plan provides for housing, service or mixed use (currently PLN 3.15).