Property tax 2025: new definitions of building and structure
Changes to property tax in 2025 are introduced by an amendment to the Act on Local Taxes and Fees . The new regulations include autonomous definitions of buildings and structures - independent of construction law. This will make it easier for the taxpayer to determine what is subject to taxation.
How do we define these terms now?
- Building – a building object permanently connected to the ground, having foundations and a roof, separated from space by building partitions. The definition excludes objects used for storing bulk, liquid and gaseous materials, i.e. various types of tanks.
- Building – an object that is not a building, listed in Annex 4 to the Act, i.e. power plants wind power plant, nuclear power plant and or photovoltaic power plant, biogas plant, energy storage, boilers, industrial furnaces, foundations for machines. The regulations also take into account the taxation of a structure located in a building.
It is also worth paying attention to the new deadlines described in the Act:
- Permanent connection to the ground is such that the object is stable and able to counteract external factors. This means that temporary construction objects will more often be considered buildings.
- A technical-utility whole is a set of elements necessary to achieve an economic goal, interconnected in such a way that no single element can achieve this goal on its own.
Find out more: How much tax will you pay on real estate purchase?
New property tax – garages
Regardless of the legal separation, garages in residential buildings are subject to a lower property tax rate from 2025. What is changing? Previously, such a garage was treated as a separate property and taxed at a higher rate.
Property Tax 2025 – Containers
From 2025 , the key criterion for taxation of containers is permanent attachment to the land . A container that can be easily moved is not treated as a structure. However, a container with permanent foundations or with water, sewage and electrical installations may be subject to taxation.
New property tax – photovoltaic installations
The changes to property tax in 2025 also include photovoltaic installations. Here, too, the criterion for taxation is their permanent connection to land, building or construction.
It looks like this:
- photovoltaic installations on the roof of a building are taxed at the rate for residential buildings;
- Freestanding photovoltaic installations are taxed according to the rules for buildings.
The exception are micro-installations that serve only household needs. As such, they usually do not generate a tax liability.
How much is property tax in 2025?
The amount of property tax in 2025 depends on the maximum rates set by the Minister of Finance. They are 2.7% higher than in 2024. They are as follows:
- for residential buildings: PLN 1.19 per 1 m² of living area;
- for buildings or their parts related to running a business: PLN 34.00 per 1 m² of usable area;
- for land related to business activities: PLN 1.37 per 1 m² of area;
- for other land: PLN 0.57 per 1 m² of area;
- for buildings used for conducting business activities related to trading in qualified seed: PLN 13.47 per 1 m² of usable area.
Check also: Usable and residential area. How to calculate the PUM of a plot?
How to calculate property tax after the changes in 2025?
To calculate your property tax, you can use the maximum rates set by the Minister of Finance. This will be the maximum amount you will pay. Remember that the actual tax amount depends on the decision of the municipal council. To get an accurate result, check this information with the relevant municipal or city office.
By when is property tax due in 2025?
The standard deadline for submitting declarations is January 31, 2025.
The extended deadline is until March 31, 2025. To take advantage of it, you must meet the following criteria:
- submitting a written notification to the tax authority by 31 January 2025;
- independent payment of monthly property tax installments for January, February and March;
- The amount of each instalment must correspond to the average monthly tax amount for 2024.
If you do not meet these conditions, you will lose your right to benefit from the extended period.
New property tax in 2025 – how does it affect entrepreneurs?
New definitions of building and structure may change the classification of your properties. Analyze your assets carefully to prepare a safe tax return for 2025.
We recommend:
- verification of all fixed assets in terms of new definitions,
- inventory of owned real estate,
- monitoring the practice of tax authorities in the field of taxation of objects under the new rules,
- using the services of an expert who will determine whether the objects belong to the appropriate categories,
- audit of the correctness of the qualification of expenditure on fixed assets.
The 2025 property tax changes are intended to simplify the rules, but they still require attention and adjustment to the new requirements. If necessary, seek expert help.