Poland’s Ministry of Finance clarified in a notice on 21 August 2024 that it has no plans to introduce new real estate taxes on photovoltaic farms and installations.
The proposed amendments to the Act on Local Taxes and Fees seek to maintain the current taxation approach. The Ministry of Finance is finalising work on a draft act amending the Act on Local Taxes and Fees, considering the comments it received during public consultations and a two-day conciliation conference attended by representatives of ministries, municipalities, and entrepreneurs.
The changes being processed aim to clarify the regulations governing the taxation of buildings and structures with property tax while maintaining the fiscal status quo. This means that, on the one hand, taxpayers will not pay a higher tax, and on the other hand, municipal budgets will receive tax revenues at the current level.
This also applies to the taxation of photovoltaic farms and installations, which, both currently and in the light of the planned solutions, will not be taxed in their entirety, but only on their building elements (supporting structures).
Under the proposed changes, photovoltaic farms will continue to be excluded from being classified as taxable real estate objects.
