Local Charges

Real Estate Tax:

• Tax on land:

  • related to running a business, whatever the classification of land and buildings in the records - per 1 sq metre: 0,64 PLN/m²;
  • covered by a lake, destined for a reservoir or hydroelectric power station - per 1 hectare: 3,49 PLN/m²;
  • other, including land used for payable statutory activity of public interest entities - per 1 sq metre: 0,21 PLN/m²;

• Tax on buildings or parts thereof:

  • residential - per 1 sq metre of usable floor space: 0,53 PLN/m²;
  • designed for business purposes or residential buildings or parts thereof that are used for business purposes - per 1 sq metre of usable floor space: 17,86 PLN/m²;
  • used for running a business in the field of trade in classified seed - per 1 sq metre of usable floor space: 8,32 PLN/m²;
  • used for running a business in the field of healthcare services - per 1 sq metre of usable floor space: 3,57 PLN/m²;
  • other, including buildings used for payable statutory activity of public interest entities - per 1 sq metre of usable floor space: 5,96 PLN/m²;

• Tax on structures:

  • according to their value as determined pursuant to Article 4(1)(3) and Article 4(3) to (7): 2%;

Utility Charges:

• Electricity (PLN per kWh):

  • Business entities: form 0,24 to 0,49 PLN/kWh netto;
  • Household users: form 0,21 to 0,52 PLN/kWh netto;

• Gas:

  • Business entities: 0,66 PLN/m³ netto;
  • Household users: form 0,67 to 0,72 PLN/m³ netto;

• Water:

  • Business entities: 3,50 PLN/m³ netto;
  • Household users: 3,50 PLN/m³ netto;

• Sewage system:

  • Business entities: 4,28 PLN/m³ netto;
  • Household users: 4,28 PLN/m³ netto;