Remember about the property tax!

The local authorities collects property tax in four rates during the year. The deadline of the first rate payment is till the 15th March, than the next till: 15th May, 15th September and 15th November.

The term “property tax” is connected with the lands, buildings or its parts, and buildings connected with business activities. For payments of property tax are required the owners of properties or buildings, holders, users of lands and buildings or owners of property or its part, owned by the State Treasury or local governments, if its owning is connected with the contract between this person and the owner, with the exception of the possession by the individuals of buildings/ flats not connected with real estates.

The property tax depends of the size (the area of the land and the usable area near the building). The rates are changing each year and are specified according to the 1 sqm.  In practice, the value of the rates depends on the fact whether the property is private or company.

The maximum amounts of rates in 2016 are:

• 22,86 pln of 1 sqm of usable area for year, of the building connected with doing business ;
• 0,75zł pln of 1 sqm of usable area for year, of the residental building;
• 0,89 pln of 1 sqm of area for year, of land for business purposes;
• 0,47 pln of 1 sqm of area for year, of land for residental purposes.

At the beginning of 2016 were made some changes connected with property tax. First of them says that if the property tax is lower than the cost of delivery the cheapest registered letter (nowadays 6,20 pln) , the tax payer does not have to pay this tax. On the same time if the amount of the tax will be lower than 100 pln, the tax payer has to pay the tax in one rate till the 15th March.