Real Property Tax

The chart below presents the maximum real property tax rates; however, they can be determined at a lower level in some municipalities

No.

Type of real property

Tax rate in 2020
in PLN

1.

Relating to land

 

 
  • connected with conducting the business activity, irrespective of the classification within the Land and Property register, for one square meter of surface

 0.95

 
  • under standing surface waters or flowing surface waters of lakes and artificial reservoirs for one hectare of surface 

 4.80

 
  • other, including those used for conducting statutory public interest related activity, against payment, run by public interest organizations, for one square meter of surface

 0.50
 
  • undeveloped, covered by revitalization area and located on areas, for which the local area development plan provides to be used for housing or service-related development or mixed development with respect to the above development types, if since the date entering into force of the plan relating to those areas the period of 4 years has lapsed, and within this period the construction in accordance with the construction law has not been completed, for one square of surface
 3.15

2.

Relating to buildings or their parts:

 

 
  • residential buildings, for one square meter of the usable area

 0.81 

 
  • connected with conducting business activity and residential buildings or their parts used for conducting the business activity, for one square meter of usable area

23.90 

 
  • used for conducting the business activity within the scope of trade in qualified seeds, for one square meter of usable area

11.18 

 
  • connected with providing health services within the meaning of the law provisions on medical activity, which are used by entities rendering such services, for one square meter of usable area

 4.87 

 
  • other buildings, including those used for conducting statutory public interest related activity, against payment, performed by public interest organizations, for one square meter of surface

 8.05 

3.

Relating to non-building structures (budowla)

2% of value

 

Agricultural tax

The average rye purchase price for the period of 11 quarters (which is the basis for determining the agricultural tax for the tax year 2020) - PLN 58.46 per deciton. The chart shows the maximum agricultural tax rates; however, they can be set at a lower level in some municipalities:

 

 

Tax rate
in 2020
in PLN

Relating to the land of agricultural farms for one ha (equivalent of the price of 2.5 quintals of rye)

146.15

Relating to other land, for one ha (equivalent of the price of five quintals of rye)

292.30

 

Forestry tax

The amount of forestry tax in a given year is related to the sale price of wood obtained by the forestry inspectorates for the first three quarters of the previous year. The average wood sales price obtained by forest inspectorates for the first three quarters of 2019 is PLN 194.24 per 1 m3. The chart below shows the maximum forestry tax rates; nevertheless, they can be set at a lower level in some municipalities:

 

 

Tax rate
in 2020
in PLN

Forestry tax for one ha (equivalent to the price of 0.220 m3 of wood)

42.73

 

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