Millions of owners of houses, apartments and plots must take into account that they will receive a decision on a real estate tax increase of up to 16%. For example, in the case of residential buildings, the maximum real estate tax rate may increase from PLN 1 to PLN 1.15, while for land under such buildings – from PLN 0.61 to PLN 0.71 per m2.
– Although the maximum real estate tax rates are set by the Minister of Finance, its final amount, which may be lower, is determined by councilors. Real estate tax is a source of income for local governments, not the state budget – reminds Marek Wielgo, an expert at GetHome.pl.
The GetHome.pl portal has determined that maximum rates will apply in most provincial cities next year. For the owner of a 200-meter house located on a plot of one thousand square meters, this means the need to pay the commune property tax in the amount of PLN 940, which is PLN 130 more than this year.
– Municipalities need more and more money to meet their growing needs. A simple way to fill the hole in finances is to raise taxes – explains Marek Wielgo.
Tax is only one element in the cost of maintaining a property
The problem is that the tightening of the fiscal screw is accompanied by rapidly increasing expenses related to maintaining an apartment or house. The GetHome.pl portal expert points out that – according to the Central Statistical Office – in October, heat energy was as much as 24% more expensive than a year ago. The price of electricity increased by almost 20 percent, and gas – by over 15 percent. In the basket of this type of expenses, the Central Statistical Office does not include real estate tax, which is increasingly hitting the pockets of their owners.
And this is probably why councilors of some cities – including: Opole, Kielce, Rzeszów, Gorzów Wielkopolski, Toruń and Zielona Góra – decided that their residents would pay lower tax. The authorities of Kielce and Opole resigned from the increase. In the capital of the Świętokrzyskie Voivodeship, the rate for a flat or house will be 29% lower next year. lower than maximum. The tax for a 200-meter house on a plot of one thousand square meters will be PLN 664, which is PLN 276 less than in cities applying maximum rates.
Who will pay the property tax?
Owners of garage spaces also have to pay property tax. Let us remind you that the tax rate may be ten times higher than that for an apartment. In 2024, the maximum will be PLN 11.17 per sq m. However, if a parking space in the garage is part of the apartment, it is taxed at the same rate as the premises, i.e. PLN 1.15 per sq m.
Marek Wielgo reminds that this year the Constitutional Tribunal questioned such differences in real estate tax rates in the case of garage spaces in multi-family buildings. According to the Tribunal, owners of such places should be charged the same rate as for residential premises. The problem is that, out of concern for the stability of municipalities’ finances, the Tribunal postponed the entry into force of the above rule for one year. This means that only in 2025 will owners of garage spaces with separate ownership pay the “residential” rate. It turns out, however, that Rzeszów councilors have introduced it next year. Moreover, rates lower than the maximum were applied in Opole, Kielce, Gorzów Wielkopolski and Zielona Góra.
– The commune may introduce real estate tax exemptions. It is therefore worth checking on a given website whether you can pay less or not pay at all – advises an expert from the GetHome.pl website.