Accounting

Property tax in Poland

Accounting


Object of taxation

Objects of property taxation are:

  1. land,
  2. buildngs or their parts,
  3. buildings or their parts used to conduct business activity

Taxpayers

Entities obligated to pay real property tax are:

  1. owner,
  2. perpetual usufructuary,
  3. owner-like possesor,
  4. in some cases - dependent possessor of real estate or its part owned by the State Treasury or a local government unit.

Occurrence and expiry of tax obligations

Tax obligation arises as of the first day of the month following the month of the acquisition of the legal title to an object of taxation or its acquisition. If tax obligation is dependent upon occurrence of circumstances of existence of a construction facility or a building or parts thereof, tax liability arises on January 1 of the year following the year construction is completed or in which a construction facility or a building or parts thereof is utilized before the construction of the said facility is finally completed.

Tax obligation expires at the end of the month in which the circumstances that substantiated this obligation end.

Actions and documents

Taxpayers of a real property tax are obligated to file with the tax authority competent for the location of objects of taxation drawn up on the form conforming to the form specimen determined in the resolution of the commune council:

If a real estate or a building is held under joint ownership (or is in possession) of, simultaneously, a natural person and a legal person and an organizational unit (including a company) without legal personality, the natural person shall file a tax return and shall pay tax in accordance with regulations for legal entities.  

In this case a decision determining the tax obligation amount is not served to a natural person.  Obligation to submit information on real estate and buildings as well as estate tax returns also applies to taxpayers subject to tax-exemptions under the local tax and fee act (both statutory and those determined in the resolution of the commune council).

In municipalities where the commune councils, by virtue of a resolution, determined principles and deadlines for submitting information on real estate and buildings as well as estate tax returns by means of electronic communication, filing the above mentioned documents shall be possible via Internet.

1. information on real estate and buildings (natural persons) within a period of 14 days from the day the circumstances substantiating the emergence or termination of tax obligation arose or from the day the event resulting in changes to the tax obligation amount occurred.

2. estate tax returns (legal persons and organizational units including companies without legal personality) by January 15 of the tax year and, if the tax obligation arose after this date within a period of 14 days from the day the circumstances substantiating the emergence or termination of tax obligation arose or from the day the event resulting in changes to the tax liability amount occurred. 

Tax rates

Tax rates are determined by virtue of a resolution by the commune council  taking into consideration the maximum tax rates announced in the form of an announcement by the Minister of Finance.

Deadlines and methods of estate tax payments

1  natural persons - in 4 installments proportionate to the duration of the tax obligation - by March 15, May 15, September 15 and November 15 of the tax year,

2  persons for each month in installments proportionate to the duration of the tax obligation - by the 15th of each month.


Marcin Kręglewski

Lawyer

Marcin Kręglewski

Barrister, Senior Counsel

Marcin Kręglewski
Mieszko Łukaszewicz

Lawyer

Mieszko Łukaszewicz

Tax adviser, Counsel

Mieszko Łukaszewicz