Taxes and charges

Entry into the Business Activity Register – free of charge  more ...

 

1) land tax:

a) business-related  regardless of  the classification in Land and Property Register – PLN 0.82  per 1m2

b) lands under lakes being  reservoirs  or hydropower plants – PLN 4.47 per 1 ha

c) other, incl. those used for paid work for public benefit by public benefit institution PLN 0.36 per 1m2

 

2) tax on buildings or their parts:

a) residential - PLN 0.70 per 1m2 of floor area

b) business-related  and residential buildings or their parts where the business is conducted - PLN 21.27 per 1m2 of floor area

c) where certified seed business is conducted - PLN 10.59 per 1m2 of floor area

d) buildings related to health care service in view of the health care providing regulations , occupied by  health care providers – PLN 4.47 per 1m2 of floor area

e) other , incl. those used for paid work for public benefit by public benefit institution PLN 7.61 per 1m2 of floor area  

 

3) tax on structures - 2% of their value as defined by Art. 4 section 1 item 3 and sections 3-7, including:

a) on structures used for collective water supply  - 1 % of their value , as defined by Art. 4 section 1 item 3 and  sections 3 - 7

b) on buildings used for the collective sewerage - 1.5% of their value, determined on the basis of art. 4 sec. 1 pt 3 and par. 3-7

 

Stamp duty:

- on application  - PLN 5

- on every appendix - 50 gr

- on a decision on conditions of land development – PLN 107

- on transferring a decision on development conditions onto another person – PLN 56

- submitting the power of attorney - PLN 17

Note:

There is no stamp duty on appendixes to applications, official procedures, certificates, permits that relate to residential housing.   

 

Stamp duty:

1. on an application  - PLN 5

2. on every appendix  - 50 gr

3. on building permits for new buildings and related construction equipment:

• a building being a business  other than farming or forestry:

- for every  m2 of floor area  - PLN  1

- no more than  - PLN 539

• a farm management  building – PLN 14

• other building (catechetical point, chapels) – PLN 48

• well  and  solid and liquid waste removal  devices -  PLN 20

• a farm building  - PLN 112

• water pipe/sewage  systems,  power supply, telecommunications, gas/heating  network, and also roads except for access roads, access to buildings and road exits   - PLN 2143

• water pipe/sewage  systems,  power supply, telecommunications, gas network shorter than 1 km – PLN 105

• other structures – PLN 155

• construction equipment related to a structure – PLN 91

-demolition permit  - PLN 36

In the case of a permit for constructing a building of a mixed function, stamp duty does not cover its floor area

4. Outward extension (alteration) and renovation of a structure – stamp duty equals to 50% of the rates defined in  3.

Note:

There is no stamp duty on appendixes to applications, official procedures, certificates, permits that relate to residential buildings.

 

 

(prices in zlotys)