Another real estate tax increase as early as January
Taxpayers must expect another increase in real estate tax, which will already take place on 1 January 2024. It will amount to as much as 15%.
This is a result of the level of the consumer price index for the first half of 2023, which was announced by the President of the Central Statistical Office (GUS) on 14 July 2023 and which affects, among other things, the amount of real estate tax. The aforementioned index according to the announcement of the President of the Central Statistical Office was 115.0. This means that the maximum real estate tax rates will increase by 15% in 2024.
How will this translate into specific rates?
Currently, the maximum rate of real estate tax on business-related land is PLN 1.16. From next year, it will already be PLN 1.34.
On the other hand, the maximum rate of real estate tax on buildings or their parts connected with running a business is currently PLN 28.78. From next year, it will be already PLN 33.10.
– It should be borne in mind that these are maximum rates announced by the Minister of Finance. The final rates are set individually by each municipality in the relevant resolutions. Practice shows, however, that in many municipalities the maximum rates are in force. The 15 per cent increase will certainly translate into significant increases in real estate tax paid by entrepreneurs from next year. Therefore, before determining the amount of liability for the municipality, it is worth checking whether the tax is paid on the correct areas or facilities – suggests Paweł Wyporski, senior consultant at Thedy & Partners.
If you have any doubts as to the correctness of the tax you are paying, you are welcome to contact us. We have the necessary knowledge and experience in correctly determining real estate tax liabilities, and on 4 July 2023, in a case where we represented our client, the Constitutional Tribunal declared the definition of a building unconstitutional.