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EV charging stations and real property tax

by Jakub Wajs

16 July 2025

Electromobility infrastructure is making its way onto Polish roads, gas stations, car parks, homes and businesses. The infrastructure facilities are usually worth a lot, so municipalities are eager to tax them. Even more so because the respective old and new legislation give both sides room for argument.

The currently prevailing case law leans towards taxpayer-friendly interpretation of the legislation in respect of electric vehicle charging stations.

However, the most recent judgment of the Provincial Administrative Court (PAC) in Łódź shows that the case is not open-and-shut and we can expect further disputes.

Rulings favourable to taxpayers

Let us have a look at a few of the most recent favourable rulings:

in its judgment of 16 January 2025, file no. I SA/Po 428/24, the PAC in Poznan held that EV charging stations were not non-building structures because they were not explicitly listed among statutory non-building structures, and they were not connected with the main structure in a way that allowed that structure to be used according to its intended purpose. As they had foundations, the court did not agree to classify them as free-standing technical equipment;
the PAC in Szczecin reached similar conclusions in its judgment of 29 January 2025, file no. I SA/Sz 472/24, in which it challenged the possibility of referring to the Electromobility and Alternative Fuels Act when defining structures as items subject to real property tax;
the PAC in Gliwice ruled in a similar way in its judgment of 20 March 2025, file no. I SA/Gl 858/24.

Unfavourable ruling

In this context, the judgment of the PAC in Łódź, dated 8 July 2025, file no. I SA/Łd/274/25, may come as a surprise rejection of that line of thinking. Therein, the court held that EV charging stations were subject to real property tax as non-building structures.

The case background is interesting because in its first judgment (I SA/Łd 292/24) the PAC in Łódź held that the EV charging stations were not subject to real property tax (excluding foundation, if any, or similar surface). The revenue authority appealed the taxpayer-friendly judgment to the higher instance, and the Supreme Administrative Court (file no. III 1300/24) ruled that the PAC had made a mistake because it had not considered the classification of EV charging stations as free-standing technical equipment.

The PAC in Łódź re-examined that case and ruled that:

electric vehicle charging stations are listed in the Construction Act in a provision on mandatory notification – the court ruled that this was enough to consider that the non-building structure was listed in the Construction Act;
a structure may be classified as a free-standing structure by reference to the Electromobility and Alternative Fuels Act.

Importantly, we are awaiting the written statement of reasons behind the judgment, which may differ from the summary oral explanations, and the judgment itself is not final and non-appealable yet. Nevertheless, the court’s reasoning is somewhat controversial and may prompt a revision of the hitherto rather well-established case law.

Legislative changes from 2025

Note! All the above-mentioned judgments deal with the state of the law from before 2025.

Remember that real property tax legislation has changed considerably in 2025 and said structures need to be re-examined against the criteria set in the new legislation.

If you own, or intent to invest in, electromobility infrastructure, contact our experts.

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Jakub Wajs

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

Senior Associate

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