Poland: Draft legislation amending real estate tax regime announced

Key amendments announced in draft legislation of real estate tax regime

Key amendments announced in draft legislation of real estate tax regime

Draft legislation amending the real estate tax regime was announced on June 11, 2024.

Key amendments include:

  • Introduction of standalone definitions of “non-building structure” and “building” (i.e., excluding references to non-tax regulations and enumerating the categories of structures qualified as non-building structures) in order to clarify current uncertainties in the classification of certain structures (e.g., silos, tanks, or elevators) and clarify the rules for taxing certain complex (e.g., gas stations) and mixed structures (e.g., stadiums)
  • Amendments to taxation of multi-car garages that are part of residential buildings
  • Exclusion of application of real estate tax exemption for lands, buildings and, non-building structures making up railway infrastructure
  • Exemption for buildings and non-building structures located in the airside areas of public airports
  • Limits to the subjective real estate tax exemption for research facilities

The bill will be developed by the Ministry of Finance and its adoption by the Council of Ministers is scheduled for Q3 2024.

Read a June 2024 report prepared by the KPMG member firm in Poland


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.