London Office
Quick Contact

Opening hours / Mon – Fri 9am – 5pm

Feel free to contact us: +48 71 306 51 51

Changes in real estate law from January 1, 2023

Property tax will increase by about 11.80%

Notice from the Minister of Finance dated July 28, 2022. On upper limits of quota rates of local taxes and fees for 2023 (M.P. item 731).
The maximum residential property tax rate will increase to PLN 1.00 per square meter. area (this is an increase of PLN 0.11), or their parts occupied for business activity – PLN 28.78 per sq. m. usable area (this is an increase of PLN 3.04).

As of January 2023. the only form of taxation of private rental housing will be a lump sum from registered income.
8.5% for revenues, the annual amount of which will not exceed PLN 100,000.00
12.5% for revenues over PLN 100,000.00

As of April 28, 2023. an energy performance certificate will be required for any property the owner wishes to flip, while from 2024. All property owners will be required to prepare such a document, according to the Government’s draft law on amending the Law on Energy Performance of Buildings and the Law – Construction Law.

Obligation to attach a copy of the energy certificate to the notice of completion of construction or application for an occupancy permit, in paper or electronic form.

The energy certificate is valid for 10 years, provided there has been no thermal upgrading or replacement of windows or heating, for example.
The person who prepared the certificate is to supplement it with a statement that the document was generated from the central register of energy performance of buildings. The statement is to be made under penalty of criminal liability for making false statements.

The notary shall note in the notarial deed the transfer of the certificate from the seller of the property to the buyer. In the case of disposal or rental, there is an obligation to provide the rate of annual demand for: non-renewable primary energy, final energy, for utility energy, the share of renewable energy sources in the annual demand for final energy, and the unit volume of CO2 emissions.