The planned real estate tax reform, which has been widely discussed in the Polish media may affect the classification of individual properties as buildings or structures and thus change their existing tax treatment.
Another issue that needs to be reviewed and taken into account in the 2025 real estate tax calculations is the increase in the maximum real estate tax rates.
The new rates are the result of an annual revaluation based on consumer price indices published by the President of the Central Statistical Office (CSO). Based on data from the first half of 2024, this index has increased by 2.7%, which will directly translate into increases in the maximum tax rates for 2025 to:
- PLN 1.38 per 1 m² of floor area for land used for business activities, which is an increase of PLN 0.04 compared to 2024,
- PLN 33.99 per 1 m² of floor area for buildings related to business activities, which is an increase of PLN 0.89 compared to 2024.
The rates shown are maximum rates and the final tax burden will depend on the decision of the councils of the individual municipalities, which should be checked before filing the tax return, for which taxpayers have until 31 January 2025.
The change in property tax rates in 2025 is small compared to 2024, when the rates will increase by as much as 15%, but the obligation to apply them correctly is incumbent on the taxpayer and must be carefully observed. An error in the application of the tax rate will not result in large tax arrears but may result in additional costs related to the handling of possible tax audits or criminal liability.