Real estate /

Real estate tax: new rules in Poland from 2025

As a result of the judgments of the Constitutional Tribunal published in the Journal of Laws in 2023, the legislator was forced to amend the provisions on the Polish real estate tax.

The Ministry of Finance is working intensively on a new version of the real estate tax. Below we present the most important changes from the proposed project.

New definition of a building

The most relevant amendment to the real estate tax rules a new definition of a building.

According to the new definition, a building is an object erected as a result of construction works, together with installations ensuring its use in accordance with its intended purpose, permanently connected to the ground, separated from space by building partitions and which has foundations and a roof.

According to the new definition, a building is an object erected as a result of construction works, together with installations ensuring its use in accordance with its intended purpose, permanently connected to the ground, separated from space by building partitions and which has foundations and a roof.

The amendment also introduces an exception, indicating that objects in which bulk materials, materials in pieces, or materials in liquid or gaseous form are or may be stored, which basic technical parameter determining their purpose is capacity, will not be considered as buildings.

Definitions of structures, construction equipment and construction objects

After the changes, the term ‘structure’ shall be understood as a structure that is not a building, listed in the newly added Annex No. 4 to the Act, together with installations ensuring the possibility of its use in accordance with its intended purpose.

The novelties introduced by the legislator are:

  • indication that the energy facilities (e.g. wind farms) and recreational and sports facilities (cable car park, ski lift, ski jump) listed in the Act constitute structures only in terms of their construction parts,
  • definition of a construction device as a connection and installation device necessary for the use of a building or structure in accordance with its intended purpose,
  • definition of a technical device as other than those listed above, only in terms of its construction parts,
  • indication that foundations for machines and technical devices constitute structures as separate parts of objects constituting the usable whole in technical terms.

The amendment indicates that the condition for recognising an object as a structure is its erection as a result of construction works, also in the case when they constitute part of an object not listed in the Act.

The legislator also introduced a definition of a construction object – as a building or structure, excluding mining excavations, as well as small objects constituting objects of religious worship, garden architecture objects, utility objects serving everyday recreation and maintaining order, indicating their examples.

Exemptions

The new regulations will clarify the scope of exemption from real estate tax for port and railway infrastructure.

Garages

Garages will be considered a residential part of a residential building, which will result in lower real estate tax.

Garages will be considered a residential part of a residential building, which will result in lower real estate tax.

New deadline for submission of a tax return

The legislator has provided for the possibility of using the extension of the deadline for submitting a real estate tax return for 2025 until the end of March 31, 2025.

There is no plan to extend the deadline for submitting information on real estate and construction objects IN-1 in 2025 by entrepreneurs who are natural persons.

When will the changes come into effect and how to prepare for them?

The changes in question enter into force on January 1, 2025. The new regulations may have a significant impact on the amount of taxes paid by Real Estate owners, so it is advisable to familiarise yourself with the details now. Adapting to the changes in advance will avoid problems with your returns and potential financial penalties.

Do you need help understanding and adapting to the new regulations? Contact our law firm, and we will be happy to help you.

Author team leader DKP Legal
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