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Property tax rates increased for 2023


by Jakub Wajs and Piotr Gajewski

22 August 2022 

The Minister of Finance issued on 1 August 2022 an announcement regarding the rates of local taxes and fees applicable in 2023. The announcement is crucial in the context of real property tax because it stipulates new higher maximum rates of this tax.

The legal basis for the indexation of the maximum real property tax rates by the Minister of Finance is Article 20(1) of the Local Taxes and Fees Act. It says that the maximum real property tax rates are adjusted annually for the consumer price index for the first half of the year preceding the tax year in which the new rates will apply. 

As communicated by the President of the Central Statistical Office on 15 July 2022, the consumer price index for the first-half of 2022 was 111.8 compared to the first half-year of 2021. This means that, based on this communication, the Minister of Finance was obliged to increase the maximum rates of local taxes and fees for 2023 by 11.8% relative to the maximum rates applicable in 2022. 

However, the final decision on raising the tax rates and on their amounts remains at the discretion of individual municipalities. The announcement sets the maximum rates that municipalities may, but need not, adopt. Therefore, taxpayers should carefully monitor the legislative work on the relevant resolutions in their municipalities.

Real property tax – comparison of maximum rates in 2022 and 2023

Taxation object
Maximum rate

used for business, irrespective of its classification in the land and building registersPLN 1.03 
PLN 1.16
per 1m2 of area
under standing surface water or running surface water of lakes and artificial reservoirsPLN 5.17
PLN 5.79
per 1 ha of area
other, including that occupied for paid statutory public benefit activities of public benefit organisationsPLN 0.54
PLN 0.61
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 lawsPLN 3.40
PLN 3.81
per 1m2 of area
buildings or parts thereofresidential
PLN 0.89
PLN 1.00
per 1m2 of
usable area

used for business and residential buildings or parts thereof occupied for businessPLN 25.74
PLN 28.78
per 1m2 of
usable area

occupied for the purpose of trading in certified seedsPLN 12.04
PLN 13.47
per 1m2 of
usable area
used to provide health care services in the meaning of the healthcare laws, occupied by providers of such servicesPLN 5.25
PLN 5.87
per 1m2 of
usable area
other, including that occupied for paid statutory public benefit activities of public benefit organisationsPLN 8.68
PLN 9.71
per 1m2 of
usable area
2% of their value calculated pursuant to Article 4(1)(3) and Article 4(3)–(7) ​

Legal basis:
Announcement of the Minister of Finance of 28 July 2022 on the maximum rates of local taxes and fees for 2023.


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Jakub Wajs

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

Senior Associate

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