Property tax 2025. Apartment owners will pay more. New rates

At the end of July, the Minister of Finance issued an announcement regarding the maximum rates of local taxes and fees for 2025. It was published in Monitor Polski.

In accordance with the applicable regulations, the maximum rates are adjusted annually by the index Inflation for the first half of the year. This year, the indicator is 2.7%, which means a much smaller increase than in the last two years (2024 – 15%, 2023 – 11.8%).

– In 2024, the tax rates for owning residential properties increased by 15 groszy, and in 2025 they will be increased by 4 groszy per square meter. On the other hand, for properties used for business purposes this year they increased by as much as 4.32 złoty, and next year they will increase by 90 groszy per square meter. After this correction, the new tax rates in 2025 will be 1.19 złoty and 34 złoty per square meter, respectively – indicates Piotr Juszczyk, chief tax advisor at inFakt.

It is worth emphasizing that the announcement specifies the highest possible rates, and ultimately it is local governments (municipal and city councils) who decide on their specific amounts. However, many entities set tax rates at the maximum possible level.

According to the announcement of the Ministry of Finance, the new maximum local tax rates in 2025 will be:

• Associated with running a business activityregardless of the land and building register category: PLN 1.38 per square metre of area. • For land located above standing or flowing surface waters, lakes and artificial reservoirs: PLN 6.84 per hectare of area. • Other, including those designated for paid statutory public benefit activities by public benefit organisations: PLN 0.73 per square metre of area. • Undeveloped land covered by the revitalisation area, in accordance with the regulations: PLN 4.51 per square metre of area.

Tax on buildings or parts thereof:

• Residential: PLN 1.19 per square meter of usable area. • Related to running a business and for residential buildings or their parts used for economic purposes: PLN 34.00 per square meter of usable area. • Used for business purposes in the scope of trade in qualified seed material: PLN 15.92 per square meter of usable area. • Related to the provision of health servicesin accordance with the provisions on medical activity, occupied by entities providing these services: PLN 6.95 per square meter of usable area. • The restincluding those occupied for paid statutory public benefit activities by public benefit organisations: PLN 11.48 per square metre of usable area.

Tax on means of transport

For trucks with a permissible total weight: • from 3.5 to 5.5 tonnes: PLN 1,204.87, • over 5.5 tonnes to 9 tonnes: PLN 2,009.97, • over 9 tonnes: PLN 2,411.94, • over 12 tonnes: PLN 4,602.58.

From semi-trailer or ballast tractors adapted for use with a semi-trailer or trailer with a permissible total weight from 3.5 tons to less than 12 tons: 2813.88 PLN.

From semi-trailer or ballast tractors adapted for use with a semi-trailer or trailer with a permissible total weight equal to or greater than 12 tons:

• up to 36 tonnes: PLN 3,557.48, • over 36 tonnes: PLN 4,602.58.

In the case of a trailer and semi-trailer which, together with a motor vehicle, have a permissible total weight of 7 tonnes and less than 12 tonnes, except for those related exclusively to agricultural activities conducted by the agricultural tax payer PLN 2,411.94. Up to 36 tonnes PLN 2,813.88, and above PLN 3,557.48.

Bus owners will pay tax depending on the number of seats, excluding the driver:

• less than 22 places: PLN 2,848.04 • equal to or greater than 22 places: PLN 3,600.69

Local fees will also increase by 2.7 percent and in 2025 they will amount to:

• market fee (daily): PLN 1,126.00 • local fee in towns with favorable climatic properties, landscape values ​​and conditions enabling the stay of people for these purposes (daily): PLN 3.31 • local fee in towns located in areas that have been granted the status of a health resort protection area: PLN 4.67 • spa fee: 6.38 PLN • from owning a dog: 178.26 PLN • advertising fee (fixed): 3.72 PLN • advertising fee (variable): 0.34 PLN.