On Monday, October 14, it was announced that the Council of Ministers had adopted a draft act amending the Agricultural Tax Act, Act on local taxes and fees and the Stamp Duty Act submitted by the Minister of Finance. As we read on website ministry, the main goal of the project is to unify the rules for imposing real estate tax on garages in residential buildings.
Ministry of Finance: There will be a garage tax. How much will it be?
After the changes adopted by the ministry, all vehicle storage rooms in residential buildings (not used for business activities) will be taxed in the same way as apartments. The draft amendment also assumes the introduction of a comprehensive definition of building and structures to the Act on Local Taxes and Fees.
According to the announcement of the Ministry of Finance, the maximum rate for residential buildings will increase from PLN 1.15 to PLN 1.19. In turn, for land under such buildings from PLN 0.71 to PLN 0.73 per square meter. The garage tax is scheduled to enter into force on January 1, 2025. Ministry of Finance it only sets the maximum tax rates, and the final tax rates will be decided by councilors in individual cities.
Property tax in cities – where do you pay the least?
What are the real estate tax rates in Polish cities? From the study GetHome shows that in 2024, most cities in Poland applied the highest possible tax rate. The rate of PLN 1.15 per square meter of real estate was applicable in: Lublin, Szczecin, Bydgoszcz, Łódź, Poznań, Wrocław, GdańskWarsaw, Białystok, KatowiceKrakow, Olsztyn and Rzeszów. Residents of Kielce paid PLN 0.82, and Gorzów Wielkopolski residents paid PLN 0.95. The rate of PLN 0.99 was valid in Zielona Góra and Opole. The inhabitants of Toruń paid in zloty.