Polish taxpayers seek clarity on new regulations for property tax declarations during training sessions ahead of the 2026 filing period.
Permanent Connection to Land
The Ministry of Finance’s interpretation is surprising, as it has not previously used this form to explain property tax regulations in this area, which was typically handled by municipalities. The new definition of “permanent connection to land” is unclear, leading to differing tax authority positions. Some argued placing an object on a hardened surface with gravity-based weather resistance sufficed. The ministry correctly clarified that a technical connection to the ground (e.g., concrete anchoring, bolts, screws) is crucial, especially for containers, which caused significant problems last year. Each case requires individual assessment of the technology used. This criterion also applies to buildings, standalone industrial installations, billboards, advertising devices, tent coverings, and kiosks. A re-analysis of such objects is advisable before submitting the 2026 declaration.
Transformers
This issue remains controversial. Regulations are imprecise; transformers are not listed in Annex 4 to the Local Taxes and Fees Act (u.p.o.l.) as an example of a structure. However, some tax authorities view them as construction equipment. Related cases have reached administrative courts, but rulings are pending. The case law will likely influence practical classification unless the Ministry of Finance issues a general interpretation. Since regulations changed significantly in 2025, the argument linking transformers to the power grid (not listed as a structure in Annex 4) is outdated. Defining a transformer as a construction device requires proving it serves an auxiliary function to other objects, which isn’t straightforward and may require technical expertise. Transformers’ functions vary by business type and location.
Fences
Yes, they are listed in Annex 4 to the u.p.o.l. It is worth noting they were also taxed before 2025. All structures, including fences, are taxable if held by an entrepreneur as business-related assets.
Business Connection
In practice, little changes. The interpretation confirmed the common practice of dividing assets into business and private/statutory assets. It matters for entities acting in multiple capacities. Companies typically only conduct business, so the interpretation has marginal impact for them. It differs for entities like foundations, associations, or individuals running sole proprietorships.
Railway Infrastructure
The resolution directly concerns exemption for railway infrastructure in 2017–2021, specifically regarding the scope of taxable land plots. The Supreme Administrative Court (NSA) disagreed that entire plots should be exempt, only the part occupied by railway infrastructure. The resolution does not apply to current law (exemption as of 2022). The NSA’s resolution offers insights into interpreting “occupation,” meaning not just infrastructure development but also functional plot sections serving the purpose. This may help apply the current exemption (significantly limited compared to the previous law) and other situations involving occupation criteria, such as agricultural land used for business.
Tent Halls
Currently, tent halls are listed as a type of structure but must be permanently connected to the ground. Considering the latest MFiG general interpretation, it is difficult to assume a tent hall exists without at least being anchored. The supporting structure for such a covering is also a building. In some cases, tent halls may be classified as buildings, which takes precedence in assessment. Such classification would require the hall to have its own foundations. Building documentation and entries in land/building registers and the taxpayer’s fixed assets register may also be significant.
Vehicle Scales
Until the end of 2024, the tax status of technical devices like vehicle scales was unclear, especially as they were not listed as an example of a structure in construction law. Case law was also inconsistent. The dominant view was that the technical device itself was not subject to property tax until 2024, though taxation of structural parts like foundations might be necessary (though not all such devices have them).
From 2025, it is clear all vehicle and railway scales are taxable. The specific factual circumstances (specification) of the device are crucial. Disputes between taxpayers and tax authorities over the previous legal status remain possible.
New Property Owner
When acquiring a developed property (not a building completed in 2025), the tax liability for the building and existing structures shifts to the taxpayer from the first month after acquisition. Assuming acquisition did not occur in December 2025, a declaration for 2025 still needed to be filed.
By established practice, new owners copying the previous owner’s declaration on their first filing take significant risks. This usually leads to errors, potentially resulting in arrears and interest for the new owner, which tax authorities might pursue years later.
Each transaction requires analysis not just of which building objects but also which technical devices acquired are subject to property tax (PON). For office-warehouse properties, this typically includes the building itself, container objects, tent halls, external lighting, fire tanks, etc. The range of taxable structures is broad, so declarations should not be based solely on the previous owner’s data.
Structures
Structures are subject to property tax only if related to business activities. Therefore, individuals or legal entities not conducting business may not pay tax for structures. However, leasing such a structure may create a tax liability, addressed by the Ministry of Finance’s November 27, 2025, general interpretation on “land, buildings, and structures related to business activities.”
Building Surface Area
The Local Taxes and Fees Act defines usable area for taxation purposes. Usable area is measured along internal wall lengths on all floors, excluding stairwells and elevator shafts. Underground garages, basements, cellars, and usable attics are also considered floors. Rooms or parts thereof with clear ceiling heights between 1.40 m and 2.20 m are included at 50%, while heights below 1.40 m are excluded.
In the described scenario, start by clarifying with the construction manager the source of the large difference from building documentation. This situation theoretically should not occur, suggesting a possible alternate project not yet reviewed. After this, verify if the final usable area includes stairwells/elevator shafts and accounts for the reduction for rooms below 2.20 m in height. If not, calculations must be performed before entering the result in the tax declaration.
Tax Rates
Property tax rates for buildings and land are indeed much higher for entrepreneurs than for individuals not conducting business. The difference can be up to 30 times higher for entrepreneurs. Additionally, individuals generally do not pay tax on structures, which for legal entities often generate the largest portion of property tax liabilities.
This system was shaped by the legislature’s belief that business properties generate profits sufficient to pay the tax without significantly harming the taxpayer’s finances. In practice, this isn’t always the case, and property tax, as a wealth tax, is payable regardless of income. Other taxes mentioned in the query primarily fund the state budget, while property tax is one of the few taxes that fully goes to local budgets, enabling financing of public services in the city or municipality.
