On 11 June, 2024, Poland announced a draft legislation to amend the current real estate tax regime. The Ministry of Finance will develop the bill, and the Council of Ministers is expected to adopt it by Q3 2024.
The key amendments include:
- One of the major amendments to the current real estate tax regime is that there were no distinct definitions for “non-building structure” and “building.” The draft bill clearly defines the classification of these structures. In addition, it clarifies taxation rules for complex establishments such as petrol stations and mixed-used structures like stadiums;
- The draft bill modifies the taxation of multi-car garages in residential buildings;
- Railway infrastructure and public airport components such as buildings, land, and non-building structures are exempt from real estate tax. Previously, the Minister of Finance of Poland, Andrzej Domanski, provided clarifications regarding the application of the real estate tax exemption for railway freight terminals on 8 May, 2024.
- Research facilities will have limited real estate tax exemptions.
