Business tax rate on empty apartments. Developers against the wall

The jokes are over. Ready, but unsold apartments from developers’ resources are “related to running a business”, which is why they are subject to real estate tax in a business rate, i.e. almost 30 times higher than for apartments for housing purposes.

The city of Katowice was the first to decide on such a breakthrough change.

30 times higher tax than an empty residential premises

In 2025, the maximum tax rate is PLN 1.19/m² per year for residential premises, but already 34 PLN/m² for real estate “related to conducting business activity”. In this simple way, the city wants to discourage entrepreneurs from keeping vacancies, accelerate the rotation of apartments and thus increase their availability on the market.

Only in 2024, construction of over 3.8 thousand began in Katowice. apartments.

The city of Katowice did not take rates from the ceiling, but took advantage of the resolutions of the Supreme Administrative Court, which a year ago stated that the preferential rate concerned only premises actually performing a residential function. If the owner or tenant lives in the premises, then the “housing” tax applies, and if the premises are empty and waiting for sale – the commune may apply a business rate.

– We operate in accordance with the interpretation of the provisions of the Act on local taxes and fees. The economic use of a residential building by the entrepreneur is decisive for the use of a higher tax rate to implement a specific type of activity and the lack of occupation for permanent satisfaction of housing needs – explained in Dziennik Zachodni Sandra Hajduk, a spokeswoman for the Municipal Office in Katowice.

Developers will transfer costs to customers

The Polish Association of Development Companies clearly put the matter: the costs will be transferred to customers, i.e. future buyers and tenants, and new investments may become less profitable. Local developers can limit the supply of apartments, which will deepen the problem of their availability.

And the difference is big. For an apartment with an area of ​​60 m2, housing tax is about PLN 71 a year, and a business – PLN 2040 a year. – Recognition of the premises as “uninhabited” does not require the minimum period for which the premises must stand empty. What counts is the facts, i.e. the lack of use for housing purposes. Verification may take into account the lack of housing lease agreements, lack of actual residence, or the nature of the premises as a commercial goods – explains the spokeswoman of the Katowice City Hall

According to developers, the decision of Katowice undermines the stability of tax law, because until now it was recognized that the developer’s property does not mean business activity in itself if the premises are potentially housing.