According to the list published by the Ministry of Finance on the upper limits of local taxes and fees, next year they are to increase the most in over two decades. Will increase, among others upper limits of quota rates on land, real estate and means of transport.
The maximum rates were presented in the announcement of the Minister of Finance of 28 July 2022 on the upper limits of the amount of local taxes and charges for 2023. They will increase by the inflation rate for the first half of 2022, i.e. by 11.8%. It will be the highest price jump in 25 years.
Higher taxes and fees in 2023 in Poland
The upper limits of the quota rates for 2023 will be as follows:
– from land:
- related to running a business, regardless of the classification in the land and building register – PLN 1.16 per 1 square metre of area;
- under stagnant surface waters or flowing surface waters of lakes and artificial reservoirs – PLN 5.79 per 1 ha of area;
- other, including those used for paid statutory public benefit activity by public benefit organisations – PLN 0.61 per 1 sq m of area;
- undeveloped areas covered by the revitalization area referred to in the regulations – PLN 3.81 per 1 sq m of area.
– on buildings or parts thereof:
- residential – PLN 1 per 1 sq m of usable space;
- connected with running a business or residential buildings or parts thereof used for business purposes – PLN 28.78 per 1 sq m of usable floor spac ;
- used for running a business in the field of trade in classified seed – PLN 13.47 per 1 square metre of usable floor space;
- related to the provision of health services within the meaning of the provisions on medical activity, occupied by entities providing these services – PLN 5.87 per 1 square metre of usable space;
- other, including buildings used for payable statutory activity of public interest – PLN 9.71 per 1 sq metre of usable floor space.
– on means of transport:
For trucks with a permissible total weight:
- from 3.5 tonnes to 5.5 tonnes inclusive – PLN 1020.16;
- over 5.5 tonnes, up to and including 9 tonnes – PLN 1701.84;
- over 9 tonnes – PLN 2 042.19.
For trucks with a maximum permissible weight equal to or greater than 12 tonnes – PLN 3897.01.
From tractor units or ballast tractors adapted for use with a semi-trailer or a trailer with a permissible total weight of a set of vehicles from 3.5 tons and less than 12 tons – PLN 2,382.52.
For tractor units or ballast tractors adapted for use together with a semi-trailer or a trailer with a permissible total weight of a vehicle set equal to or higher than 12 tonnes – up to and including 36 tonnes – PLN 3012.13 , and over 36 tonnes – PLN 3897.01;
For trailers or semi-trailers, which, together with the motor vehicle, have a permissible total weight of 7 tonnes and less than 12 tonnes, except for those related solely to agricultural activity conducted by an agricultural tax payer – PLN 2,042.19;
For trailers or semi-trailers, which, together with the motor vehicle, have a permissible total weight equal to or higher than 12 tonnes, except for those related solely to agricultural activity conducted by the agricultural tax payer – up to 36 tonnes inclusive , PLN 2,382.52 , and above 36 tonnes – 3,012, PLN 13;
From the bus, depending on the number of seats outside the driver’s seat – less than 22 seats – PLN 2,411.44 , and equal to or greater than 22 seats – PLN 3,048.71;
- the market fee may not exceed PLN 953.38 per day ;
- the local tax rate in localities with favourable climatic features, landscape values and conditions enabling people to stay for these purposes, may not exceed PLN 2.80 per day;
- the local tax rate in localities with the status of a health resort protection area, may not exceed PLN 3.94 per day;
- the rate of the resort fee cannot exceed PLN 5.40 per day;
- the fee for dog ownership may not exceed PLN 150.93 per year per one dog ;
- the rate of the fixed part of the advertising fee may not exceed PLN 3.14 per day;
- The rate of the variable part of the advertising fee may not exceed PLN 0.28 per 1 sq m of the surface area of the billboard or advertising device used to display the advertisement daily.