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Caps on local taxes and fees 2024


by ​Jakub Wajs

8 August 2023

Starting from 1 January 2024, maximum rates of local taxes and fees will go up by the inflation rate of the first half-year of 2023, that is, by 15%, according to the annual announcement of the Minister of Finance which sets the caps.

Local taxes and fees

Importantly, every municipality may, by virtue of the municipality council's resolution, set the rates of local taxes and fees applicable in a year. However, the rates set by the municipality council must not be higher than the caps set by the Minister of Finance. Most often, municipalities go for the highest rate possible. If a municipality does not manage to resolve on new rates of local taxes and fees by the end of the year, the current year's rates apply in the next year.

Real property tax – comparison of maximum rates in 2023 and 2024

Taxation object
​​Maximum rate

​ ​

used for business, irrespective of its classification in the land and building registers
PLN 1.16
​PLN 1.34
per 1m2 of area
under standing surface water or running surface water of lakes and artificial reservoirs
​PLN 5.79  
​PLN 6.66
per 1 ha of area
other, including that occupied for paid statutory public benefit activities of public benefit organisations
PLN 0.61 
​PLN 0.71
per 1m2 of area
​undeveloped land in revitalisation area and located on areas for which the local spatial development plan allows development for residential or commercial purposes, or for mixed purposes including only these types of development, if 4 years have passed since the effective date of that plan with respect to that land and construction has not been completed in that period in accordance with the construction laws
​PLN 3.81 
​PLN 4.39
​per 1m2 of area

buildings or parts thereof

​PLN 1.00
PLN 1.15per 1m2 of usable area
​used for business and residential buildings or parts thereof occupied for business
​PLN 28.78
​PLN 33.10
​per 1m2 of usable area
​occupied for the purpose of trading in certified seeds
​PLN 13.47
​PLN 15.50
​per 1m2 of usable area
used to provide health care services in the meaning of the healthcare laws, occupied by providers of such services
​PLN 5.87
​PLN 6.76
​per 1m2 of usable area
other, including that occupied for paid statutory public benefit activities of public benefit organisations
​PLN 9.71
​PLN 11.17
​per 1m2 of usable area

2% of their value calculated pursuant to Article 4(1)(3) and Article 4(3)–(7)


Contact Person Picture

Jakub Wajs

Attorney at law (Poland), Tax adviser (Poland)

Senior Associate

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