In 2023 real estate owners will face increase in real estate tax.
The Minister of Finance regularly indexes the real estate tax rates based on increase in prices in the first half of the given year compared to the first half of the previous year, taking into account data published by the Central Statistical Office (CSO). According to the CSO announcement the increase of prices amounted up to 11.8%. As such, maximum real estate tax rates for 2023 will also increase as follows:
- for land connected with carried out business activities – from PLN 1.03 to PLN 1.16 per 1 SQM;
- For buildings or parts thereof related with conducting business activities – from PLN 25.74 to PLN 28.78 per 1 SQM of usable space.
Increase in the maximum rates does not automatically mean increase in actual tax rates in particular case, as each municipality independently determines its actual amount. Usually, however, municipalities try to take advantage of this possibility and apply maximum rates.
Change of the tax rates is actually a good moment to verify the correctness of your real estate tax settlements. Our team can help you with:
- review the real estate tax returns and source documents, including contracts and entries in the fixed assets register,
- analysis and assessment of the state of tax settlements,
- presenting conclusions and practical solutions in a written memorandum.
Our review may be extended with additional elements, such as:
- preparation of RET returns adjustments and letters to tax authorities,
- representation of the client before the tax authority,
- analysis and recommendations of changes in other taxes in connection with RET adjustments, in particular in CIT.
Head of Tax
Senior Tax Manager ‑ Licensed Tax Adviser