Changes in property tax – extended deadline for filing a return for 2025
Amendments to the property tax law
Since 1 January 2025, significant changes in the property tax have entered into force in terms of:
• the definition of buildings and structures, and
• rules for taxation of multispace garages.
The amended provisions apply to the settlement of property tax already for 2025. In many cases, the change of the definition of buildings and structures means that the owned objects have to be verified and reclassified as building/structure for property tax purposes.
Extended deadline for filing a return for 2025.
In order to allow property tax settlements to be adjusted to the amended regulations, the deadline for submitting a property tax return for 2025 has been exceptionally extended until 31 March 2025. This preference can only be used by legal persons, organizational units and companies without legal personality required to submit a property tax return by 31 January each year, provided that they meet certain conditions, i.e.:
(1.) submit to the competent tax authority until 31 January 2025 a written notification of their intention to take advantage of the postponement of the deadline for submitting a property tax return,
(2.) pay instalments on property tax for the first quarter of 2025 according to the average monthly amount of tax due for 2024:
- for January à no later than 31 January 2025,
- for February à no later than 15 February 2025,
- for March à no later than 15 March 2025.
If the amount of tax for the period from January to March resulting from the declaration submitted no later than 31 March 2025 is higher than the previously paid simplified installments, the taxpayer will be obliged to pay the difference by 31 March 2025. However, any surplus will be refunded or set off against future tax installments.
If you have any questions or concerns about property tax, feel free to contact our Tax Department of TIAS at: office@tias.pl
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