There is an announcement from the MF on maximum local tax rates for 2024
An announcement by the Minister of Finance on the upper limits of specific rates of local taxes and charges for the year 2024 was published in the Monitor Polski of 1 August 2023 under item 774.
The upper limits on the amount rates of local taxes and charges in force in 2023 will increase by 15% from next year.
According to the announcement, the maximum real estate tax rate in 2024 will be:
1) from land:
a) connected with conducting business activity, regardless of the manner of qualification in the register of land and buildings – PLN 1.34 per 1 m2 of surface area (at present it is PLN 1.16),
b) under standing surface waters or flowing surface waters of lakes and artificial reservoirs – PLN 6.66 per 1 ha of area (currently PLN 5.79),
c) other, including those used for conducting paid statutory public benefit activity by public benefit organisations – PLN 0.71 per 1 m2 of surface area (currently PLN 0.61),
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 or commercial development, or mixed use development involving only these types of development, if a period of 4 years has elapsed from 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 4.39 per 1 m2 of area (currently PLN 3.81);
2) from buildings or their parts:
a) residential – PLN 1.15 on 1 m2 of usable floor space (currently PLN 1.00),
b) those associated with the conduct of business activity and from residential buildings or their parts occupied for the conduct of business activity – PLN 33.10 per 1 m2 of usable area (at present PLN 28.78),
c) occupied for conducting business activity in the scope of trade in certified seed – PLN 15.50 per 1 m2 of usable area (at present PLN 13.47),
d) connected with providing health services within the meaning of the provisions on medical activity, occupied by entities providing such services – PLN 6.76 per 1 m2 of usable area (at present PLN 5.87),
e) other, including those used for conducting paid statutory public benefit activity by public benefit organisations – PLN 11.17 per 1 m2 of usable area (currently PLN 9.71).
The notice also specifies upper limits for the rates of tax on means of transport and local fees, e.g. the market fee or the fee on dog ownership.