The real estate tax rates for the year 2017 have remained virtually unchanged, compared to the tax provisions of 2016. The upper limit, at the discretion of the respective municipality or town, whether or not they are exhausted, are as follows for this year:
- Tax on buildings:
- 22.66 PLN/m2 for buildings and parts of buildings where a commercial activity is carried out;
- 0.75 PLN/m2 of usable area of residential buildings or parts of residential buildings.
- For land:
- 0.89 PLN/m2 for land associated with commercial use, regardless of the way in which it is classified in the land register and the building register.
Source: „Wirtschafts-Markt Polen“, Ausgabe 238