From a bus, from a dog, from land... The Ministry has decided on taxes

On July 25, 2024, the Minister of Finance issued an official announcement on the maximum rates of local taxes and fees for 2025. In accordance with the applicable regulations, these rates are adjusted annually for the inflation rate for the first half of the year. This year, the rate is 2.7%, which means a much smaller increase than in the last 2 years. It is worth noting that taxes will not increase as much as in 2024, where the increase was 15%, and over the last 2 years, rates have increased by almost 30%.

The increase in local fees will not have such a large impact on the financial burdens of both households and businesses. Taxes will increase, but it is not as significant as in the last 2 years.

– In 2024, the tax rates for owning residential properties increased by PLN 0.15, and in 2025 they will be increased by PLN 0.04 per square meter. On the other hand, for properties used for business purposes, this year they increased by PLN 4.32, and next year they will increase by PLN 0.90 per square meter. After this correction, the new tax rates in 2025 will be PLN 1.19 and PLN 34.00 per square meter, respectively – says Piotr Juszczyk, Chief Tax Advisor at InFakt.

Local taxes 2025. The final decision belongs to local governments

It is worth emphasizing that the announcement specifies the highest possible rates, and ultimately it is local governments that decide on their specific amount. In cities with high financial burdens, such as Warsaw, Wrocław or Gdańsk, these rates are already at the maximum level in 2024.

– The Polish Deal has limited local government revenues from income tax, but on the other hand, changes in this area are being prepared. The Ministry of Finance estimates that local government revenues after the introduction of the new act will increase by PLN 16 billion in 2025 compared to the current system – says Juszczyk.

Full list of local taxes for 2025

Land tax:

Related to running a business activity, regardless of the land and building register category: PLN 1.38 per square metre of area.
For lands located above standing or flowing surface waters, lakes and artificial reservoirs: PLN 6.84 per hectare of area.
Others, including those intended for paid statutory public benefit activities by public benefit organisations: PLN 0.73 per square metre of area.
Undeveloped land covered by the revitalization area, in accordance with the regulations: PLN 4.51 per square meter of area.

Tax on buildings or parts thereof:

Residential: PLN 1.19 per square metre of usable area.
Related to running a business activity and residential buildings or their parts used for business purposes: PLN 34.00 per square metre of usable area.
Used for conducting business activity in the scope of trading in qualified seed material: PLN 15.92 per square metre of usable area.
Related to the provision of health care services, in accordance with the provisions on medical activity, occupied by entities providing these services: PLN 6.95 per square metre of usable area.
Other, including 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 gross vehicle weight:

from 3.5 tons to 5.5 tons: PLN 1,204.87,
over 5.5 tons up to 9 tons: PLN 2,009.97,
over 9 tons: PLN 2,411.94,
over 12 tonnes: PLN 4,602.58.
For tractor units or ballast tractors adapted for use with a semi-trailer or trailer with a permissible total weight of 3.5 tonnes to less than 12 tonnes: PLN 2,813.88.
For tractor units or ballast tractors adapted for use with a semi-trailer or trailer with a permissible total weight of 12 tonnes or more: 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 more than 22 places: PLN 3,600.69

Local fees

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 places with favorable climate, 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: PLN 6.38
for owning a dog: PLN 178.26
advertising fee (fixed): PLN 3.72
advertising fee (variable): PLN 0.34.