2026 Property Tax: Building and Structure Definitions
Since 2025, pursuant to an amendment to the Local Taxes and Fees Act, the definitions of buildings and structures have operated independently of the provisions of construction law. This change was intended to simplify the classification of structures for tax purposes and reduce interpretation disputes. The new rules remain in effect in 2026.
How do we define these concepts now?
- A building is a structure permanently attached to the ground. It has foundations and a roof and is separated from the surrounding space by building partitions. This definition excludes structures used for storing bulk, liquid, and gaseous materials, such as various types of tanks.
- A structure is any object other than a building listed in Annex 4 to the Act, such as wind farms, nuclear power plants, or photovoltaic power plants, biogas plants, energy storage facilities, boilers, industrial furnaces, and machinery foundations. The regulations also provide for the taxation of structures located within a building.
In 2025, other concepts were also introduced, which were further clarified in interpretations in 2026:
- Permanent connection to the ground is increasingly assessed not only by the foundation, but also by the actual function and use of the structure.
- Technical and operational integrity – tax authorities more often treat installations as one unit, even if they consist of many elements.
In practice, this means a greater risk of various installations being recognised as taxable structures.
Find out more: How much tax will you pay on real estate purchases?
New property tax – garages
Regardless of legal separation, garages in residential buildings will be subject to a lower property tax rate starting in 2025. Previously, garages were treated as separate property and taxed at a higher rate. This is therefore a beneficial change for garage owners. This change has been maintained in 2026.
Property Tax 2026 – Containers
In 2026, the rules for taxing containers were clarified, which is of great importance, especially for entrepreneurs.
The basic criterion is still a permanent connection to the land, but in practice:
- mobile containers (without foundations, easily relocatable) are usually not subject to tax;
- containers equipped with installations (water, electricity, sewage) or placed on foundations are increasingly considered to be buildings ;
- The method of use is also important – for example, an office container used constantly may be considered a taxable object.
This is the area that will cause the most interpretation disputes in 2026.
New property tax – photovoltaic installations
The 2025 property tax changes also apply to photovoltaic installations. Here, too, the determining factor for taxation is their permanent attachment to land, a building, or other structure.
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, which serve only household needs and usually do not generate tax liability.
The aforementioned renewable energy taxation rules will remain in place in 2026. In practice, however, authorities more often analyze whether an installation is part of a larger technical and operational entity.
How much is property tax in 2026?
In 2026, maximum property tax rates increased again, based on inflation. They are as follows:
- for residential buildings: PLN 1.25 per 1 m² of living space;
- for buildings or parts thereof related to running a business: PLN 35.53 per 1 m² of usable area;
- for land related to running a business: PLN 1.45 per 1 m² of area;
- for other land: PLN 0.77 per 1 m² of area;
- for buildings used for conducting business activities in the field of trade in certified seeds: PLN 16.64 per 1 m² of usable area.
Please remember that these are maximum rates and the actual tax amount depends on the resolution of the municipal council.
Check also: Usable and residential area. How to calculate a plot's usable area?
How to calculate property tax in 2026?
The tax calculation rules have not changed since 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. However, remember that the actual tax amount depends on the decision of the municipal council. To obtain an accurate result, please check this information with the relevant municipal or city office.
Changes in property tax in 2026 – what do they mean for entrepreneurs?
The year 2026 will be the time for practical application of the regulations introduced in 2025. New definitions of buildings and structures may change the classification of your properties. Remember to carefully analyze your assets and prepare a secure tax return for 2026.
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 appraiser who will determine whether the objects belong to the appropriate categories;
- audit of the correct qualification of expenditure on fixed assets.
The property tax changes introduced in 2025 are intended to simplify regulations, but they still require attention and adaptation to the new requirements. Seek expert help if necessary.
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