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Property tax 2024. By when do we have to pay?

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Real estate tax is paid by owners of land, apartments, buildings or parts thereof related to running a business. When do you have to pay real estate tax in 2024 and how can we do it? We explain.

Real estate tax is paid by natural persons, legal persons, organizational units, including companies without legal personality, that own real estate or buildings.

The tax obligation arises from the first day of the month following the month in which the circumstances justifying the tax obligation arose. Such a circumstance may be, for example, the purchase of land, a building or a structure.

Read more: Tax refund 2024. How to receive a PIT overpayment?

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When and how to pay real estate tax?

Individuals are obliged to pay the tax in installments by March 15, May 15, September 15 and November 15 of a given year. The tax amount is determined in a decision by the tax authority competent for the location of the taxable objects, i.e. the commune head, mayor or city president.

Please note that payments cannot be divided into installments if the tax amount does not exceed PLN 100. In this situation, we pay the entire tax on the due date of the first installment.

Other taxpayers (e.g. limited liability companies, joint-stock companies) pay tax monthly, for individual months, in installments proportional to the duration of the tax obligation – by the 15th day of each month, and for January – by January 31. They determine the tax amount themselves.

If real estate or a building is jointly owned (or owned) by both a natural person and a legal person or an organizational unit (including a company) that does not have legal personality, then the natural person pays tax under the rules applicable to legal persons.

In this case, the individual does not receive a decision on the tax amount.

Payments can be made by transfer to the account of the relevant commune, at the cash desk at the commune office and to the collector, if the commune has appointed one.

Maximum real estate tax rates in 2024

The maximum property tax rates for 2024 are:

– for land related to running a business – PLN 1.34 per 1 m2 of area (in 2023 it was PLN 1.16),

– for buildings or their parts related to running a business – PLN 33.10 per 1 m2 of usable area (in 2023 it was PLN 28.78).

In the case of an apartment, the real estate tax rate is PLN 1.15 per square meter.

Local governments decide on the final amount of the levy. However, a large number of municipalities in their resolutions specified tax rates close to or equal to the maximum.

Read also: When can you settle PIT for 2023?

Main photo source: Shutterstock



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