Poland property tax: New bill proposes value-based taxation

property tax cadastral tax real estate taxation Polish Sejm taxation reform

A new legislative proposal has reached the Polish Sejm that could fundamentally change how real estate is taxed. The bill, introduced by the Lewica parliamentary group, seeks to shift the basis of property taxation from purely surface area to a model that incorporates the market value of the property.

Under this proposal, owners of three or more residential properties could face tax rates ranging from 0.5% to 1.5% of the property's value. This contrasts with the current system, where local municipalities set rates based on square footage, often resulting in similar tax burdens for properties of equal size regardless of their market value.

Separately, businesses in Poland may face increased costs due to recent rulings by voivodeship administrative courts. These courts have expanded the definition of 'structures' to include items such as fences, transformers, tanks, and heat nodes. Because structures are taxed at 2% of their initial value rather than by square meter like buildings, this reclassification is expected to increase the tax burden for many enterprises.

Entities

Lewica · Ministry of Finance · Sejm

Claims

What the coverage asserts, and how many sources carry each claim.

[● 2 SOURCES] The Ministry of Finance has stated that the government is not currently working on its own universal cadastral tax. polityka.co.pl · warszawawpigulce.pl
[○ 1 SOURCE] Voivodeship administrative courts have ruled that structures can include items such as transformers, tanks, heat nodes, and fences. www.wnp.pl
[● 2 SOURCES] Owners of three or more apartments or houses could face tax rates between 0.5% and 1.5% of the property value. polityka.co.pl · warszawawpigulce.pl
[● 2 SOURCES] A bill submitted by the Lewica parliamentary group proposes linking property tax to real estate value rather than just surface area. polityka.co.pl · warszawawpigulce.pl
[○ 1 SOURCE] Structures used for business activities are taxed at 2% of their initial value, whereas buildings are taxed per square meter. www.wnp.pl

Sources

Nadchodzi rewolucja w podatku od mieszkań. Rachunek może wzrosnąć do tysięcy złotych. Projekt jest już w Sejmie [polityka.co.pl]

3 days ago

Nowa definicja budowli zmieni podatki. Na liście nawet ogrodzenia [biznes.interia.pl]

3 days ago

Nadchodzi rewolucja w podatku od mieszkań. Rachunek może wzrosnąć do tysięcy złotych. Projekt jest już w Sejmie [warszawawpigulce.pl]

3 days ago

Podatek od płotu mocno w górę. Nowe stawki uderzą w właścicieli [www.wnp.pl]

5 days ago