From January, the maximum real estate tax rates will increase. It results from the announcement of the Minister of Finance. The final amount of the levy depends on local governments, but many municipalities and cities decide on the highest possible levels.
–
–
We pay real estate tax if we have, for example, land, apartments, buildings or parts thereof related to running a business.
–
The obligation to pay real estate tax must be fulfilled by: owners, perpetual usufructors, independent owners, and in some cases dependent owners of real estate or parts thereof owned by the State Treasury or local government unit.
–
Real estate tax rates are determined by municipal councils, but may not exceed the upper rates specified by the Minister of Finance.
–
The caps on rates change each year in line with the consumer price index during the first six months of the year. Inflation in 2020 was 3.9 percent in this period. y / y, so the upper tax limit will also be raised.
–
New rates
The announcement with the maximum rates was published by the finance ministry.
–
The tax on residential buildings is to be as high as possible PLN 0.85 from 1 sq m usable space (currently PLN 0.81).
–
In turn, the upper limit of the tax on buildings related to business activity will reach the level PLN 24.84 from 1 sq m (currently PLN 23.90). In the event that the business activity concerns trade in certified seed, the maximum fee will be paid PLN 11.62 from 1 sq m (currently PLN 11.18).
–
The tax for buildings related to the provision of health services will be PLN 5.06 from 1 sq m usable space (currently PLN 4.87).
–
The land tax rate related to the conduct of business is PLN 0.99 for 1 sq m (currently PLN 0.95).
–
The upper limit for land under standing or flowing surface water may not be exceeded PLN 4.99 per 1 ha (currently PLN 4.80).
–
The maximum rate for the remaining land is PLN 0.52 for 1 sq m (currently PLN 0.50).
–
On 3.28 PLN for 1 sq m, the rate for undeveloped areas covered by the revitalization plan was set, for which the local spatial development plan provides for housing, service or mixed use (currently PLN 3.15).
–
photo-source">Main photo source: Shutterstock
—
