Real estate tax up in 2023

According to the announcement published in MP under item 731, the maximum rates of local taxes and charges, including property tax, are increasing from a few pennies to several zlotys.

Thus, from 1 January 2023, the maximum real estate tax rate will be:

1) on land:

a) connected with conducting business activity, regardless of the manner of qualification in the land and building register – PLN 1.16 (currently PLN 1.03) per 1m2 of surface area, i.e. an increase of 0.13 gr

b) under standing surface waters or flowing surface waters of lakes and artificial reservoirs – PLN 5.79 (currently PLN 5.17) per 1 ha of area, which translates into an increase of PLN 0.62

c) other, including those used for conducting paid statutory public benefit activity by public benefit organisations – PLN 0.61 (currently PLN 0.54) per 1 m2 of area, which translates into an increase of PLN 0.07

d) undeveloped land included in the revitalisation area referred to in the Act of 9 October 2015 on revitalisation (Journal of Laws of 2018, item 1398 and of 2019, item. 730), and located in areas for which the local spatial development plan provides for the use of residential buildings, services or mixed use developments comprising only these types of developments, if a period of 4 years has elapsed since the date of entry into force of this plan with respect to these lands, and during this period construction has not been completed in accordance with the provisions of the Construction Law – PLN 3.81 (currently PLN 3.40) per 1 m2 of area, which gives an increase of PLN 0.41

2) on buildings or parts thereof:

a) residential – PLN 1.00 (currently PLN 0.89) per 1 m2 of usable area, increasing by PLN 0.11

b) associated with conducting business activity and from residential buildings or their parts occupied for conducting business activity – PLN 28.78 (currently PLN 25.74) per 1 m2 of usable area, i.e. an increase of PLN 3.04

c) occupied for conducting business activity in the scope of trading in certified seed – PLN 13.47 (currently PLN 12.04) per 1 m2 of usable area, which translates into an increase of PLN 1.43

d) connected with providing health services within the meaning of the provisions on medical activity, occupied by entities providing such services – PLN 5.87 (currently PLN 5.25) per 1 m2 of usable area, which translates into an increase of PLN 0.62

e) other, including those occupied for the conduct of paid statutory public benefit activity by public benefit organisations – PLN 9.71 (currently PLN 8.68) per 1 m2 of usable area, up by PLN 1.03.

– This is undoubtedly the highest increase in several years, which is of course related to high inflation. However, it is worth remembering that the MF’s announcement sets out the maximum rates of local taxes and charges, and municipalities may set them at a different, lower level by adopting appropriate resolutions in this respect. Municipalities are limited precisely as to the upper limit of their decisions and the rates cannot exceed the limits set by the Minister for a given year, explains Paweł Wyporski, senior consultant at Thedy & Partners.