Property tax declaration for 2023 - submission deadline of 31 January 2023
The deadline for the submission of the property tax declaration for 2023 is approaching.
The obligation to submit the declaration applies in particular to:
- legal persons,
- organizational units, including companies without legal personality.
The declaration must be submitted by 31 January 2023 to the tax authority having jurisdiction over the area where the property is located. The declaration can be submitted in person, by post, or electronically through the ePUAP (public administration services) platform.
We would also like to point out that the declaration needs to be supplemented with appropriate attachments, i.e.,:
- the ZDN-1 form - which contains the data about entities subject to taxation, and
- the ZDN-2 form - through which entities exempt from taxation have to be indicated (if applicable).
The property tax rates are determined individually by each gmina (municipality), but they may not exceed the upper limit stipulated in the notice published by the Minister of Finance. An increase of up to 12% in maximum property tax rates has been provided for in 2023; the only exception is structures, for which the rate remains invariably at 2%.
Please find below a comparison between selected maximum rates in 2022 and 2023:
|
|
Land |
Buildings |
|||
|
Year |
Related to business activity |
Other |
Residential |
Related to business activity |
Other |
|
2022 |
PLN 1.03 |
PLN 0.54 |
PLN 0.89 |
PLN 25.74 |
PLN 8.68 |
|
2023 |
PLN 1.16 |
PLN 0.61 |
PLN 1.00 |
PLN 28.78 |
PLN 9.71 |
|
Change |
PLN +0.13 |
PLN +0.07 |
PLN +0.11 |
PLN +3.04 |
PLN +1.03 |
PLN /1 m2 / 1 year
Changes in maximum rates might prove particularly severe if a given gmina (municipality) has been thus far applying rates well below the upper threshold and starting with 2023 decides to increase them to the maximum possible limit. The resolutions adopted by each gmina (municipality) council on property tax rates can be checked in their respective Public Information Bulletins.
Determining the correct property tax rate for specific kinds of entities or filling out the supplementary forms that need to be submitted along with the declaration can prove quite difficult, especially if there is a large number of buildings and structures involved.
Therefore, please do not hesitate to contact us should you have any questions regarding the issues outlined above: office@tias.pl
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