New property taxation rules from 2025

On 1 January 2025, significant changes to the Act on Local Taxes and Fees came into force. The amendment aims to clarify concepts relevant to property taxation. Importantly, the new rules no longer require reference to the Construction Law – all the necessary definitions have been included directly in the Act on Local Taxes and Fees. Find out what has changed and how it affects the amount of property tax.

A closed list of structures – greater clarity for taxpayers

The amendment established a closed list of structures that will be subject to taxation. It is listed in Annex No. 4 to the aforementioned Act. This solution means:

• limiting the interpretative freedom of the tax authorities;
• greater predictability for taxpayers;
• transparency as to which structures are actually subject to taxation;
• fewer disputes and ambiguities connected with the technical classification of structures.

A new definition of permanent attachment to the ground

Another important change is the clarification of the definition of a structure's permanent attachment to the ground. In the past, because of broad interpretations, containers, for example, were sometimes treated as buildings and their owners had to pay tax. The new rules eliminate doubts of this kind.

A revolution in the taxation of garages in residential buildings

From 2025, all rooms intended for storing vehicles in residential buildings, including legally separate garages with their own land and mortgage register (księga wieczysta), are treated as part of the residential area. This change means they are subject to a single, lower rate of property tax, as long as they are not used for running a business. An important consequence of this change is that rooms used, for example, to store bicycles are also covered by taxation under the new rules. The argument is that a bicycle is also a vehicle.

No additional formalities – the authorities will calculate the new tax automatically

Another advantage of the changes introduced is the simplification of formalities for taxpayers. It is no longer necessary to submit a new IN-1 form – the authorities themselves will recalculate tax liabilities on the basis of the data they hold. The process of sending out the amended decisions has been under way since 2 January 2025.

Summary

The changes to the property tax regulations are meant to contribute to greater transparency and simpler tax settlement. Clear definitions and the unification of garage taxation rules make the system fairer. In addition, the changes may have a positive effect on the property market and increase the appeal of properties with access to a garage.

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