Commercial real estate properties tax

The so-called “minimum income tax” was introduced in relation to taxpayers who own commercial and service properties as well as buildings classified as office (Article 24b, Article 24c of the Corporate Income Tax Act) - commonly referred to as “commercial property tax.”

The tax shall apply to buildings which:

• are owned or co-owned by a person subject to taxation,

• have been handed over wholly or partly for use under a lease, tenancy or similar contract,

• are located within the territory of the Republic of Poland.

This tax applies to revenues from ownership of a fixed asset being a trade, commercial or service building, whose initial value exceeds PLN 10,000,000.00. Properties must be properly classified in accordance with the Classification of Fixed Assets.

The solution applies to the following commercial properties:

• trade, commercial, and service buildings classified as: shopping centres, department stores, independent shops and boutiques, other trade, commercial and service buildings,

• office buildings included in the Classification as office buildings.

What is the tax rate?

• 0.035% monthly,