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Real property tax


​​​​​​​​​​​Real property tax continues to raise questi​​ons and problems for taxpayers. When it comes to buildings and land, it depends on their area, but when it comes to structures – it depends on their value. Rates also vary depending on the intended use of a building or land. The rate is set by the relevant municipality within the limits set by law. Moreover, exemptions from this tax can also vary locally.


This tax applies to buildings, land and structures. It is imposed on owners, perpetual usufructuaries, autonomous possessors and, in some cases, dependent possessors of real property owned by the State Treasury or a local government unit. Some taxpayers are exempt from it. The exemption may also apply to certain types of constructions. However, it is particularly difficult to properly classify a construction. The statute itself is extremely short but interpretation doubts abound. And municipalities are increasingly trying to patch up their budget deficits by controlling if this tax has been properly accounted for. Therefore, professional assistance in reviewing obligations related to this tax is not only sought by highly diligent ​taxpayers but becomes a sheer necessity.​


New definition of a non-building structure – draft new legislation »

The Ministry of Finance has published a draft amendment to the Local Taxes and Fees Act, including a new definition of a building and a non-building structure.​


New definition of a non-building structure – we know what to expect »

The website of the legislative and programme agenda of the Council of Ministers finally shows the long-awaited draft act amending the Agricultural Tax Act, the Local Taxes and Fees Act, the Forestry Tax Act and the Stamp Duty Act.​​


Real property tax: a line of favourable rulings »

2023 can be seen as the start of new case law on real property tax. ​


Planned changes to the real property tax legislation – non-building structures and garages »

On 6 March 2024, the Ministry of Finance replied to the Ombudsman’s enquiry about the work on the definition of a non-building structure and clarifying the taxation rules of garages.​


Caps on local taxes and fees 2024 »

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.


Breakthrough judgment on real property tax »

The Tribunal found the definition of a non-building structure (budowla) in the Local Taxes and Fees Act to contravene the Polish constitution. 


The Supreme Administrative Court has ruled on the classification of reducing and metering stations and points as structures »

A seven-judge panel of the Supreme Administrative Court (SAC) ruled on 10 October 2022 that under the laws applicable before 28 June 2015 the real property taxation of pressure-reducing, reducing and metering, and metering stations and points had depended on the existence of a technical and functional relationship between those facilities and the pipeline.


Beam as the lowest ceiling component – a new judgment by the SAC »

The taxable base for buildings is most often determined on the basis of architectural and construction documentation.


Property tax rates increased for 2023 »

The Minister of Finance issued on 1 August 2022 an announcement regarding the rates of local taxes and fees applicable in 2023.


A structure may be liable to real property tax even before it is put into operation for depreciation purposes »

On 21 April 2022, the Supreme Administrative Court (SAC) issued judgment no. III FSK 183/21 in which it dealt with the chargeability of real property tax in the case of a structure which has not been entered in tangible asset records but received an occupancy permit already.


Railway infrastructure exempted from real property tax until 2022 »

An amendment to the Local Taxes and Fees Act effective since 1 January 2022 dispels taxpayers' doubts as to the applicability of the exemption of land developed with railway buildings and structures from real property tax.


Can a set of functionally linked things be subject to real property tax? »

In its ruling of 26 January 2022, the Supreme Administrative Court (SAC) expressed its opinion on real property tax on a process line comprised of a complex of many constructions.


Resolution passed by seven judges of SAC on the classification of buildings and structures for real property tax purposes »

A seven-judge panel of the Supreme Administrative Court (SAC) passed on 29 September 2021 a resolution that resolves an issue which has raised serious doubts.


Real property tax: practical aspects of determining the taxable base with respect to buildings and structures »

Real property tax is sometimes troublesome for taxpayers carrying on a business activity and obliged to complete detailed returns every year.


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Jakub Wajs

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

Senior Associate

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