New definitions of structures and buildings in Poland starting from 1 January 2025


From 1 January 2025, a new definition of structures and buildings will apply, along with changes in the scope of taxation with real property tax. The said changes result from the draft act on amendments of the act on agricultural tax, act on local taxes and charges, act on forestry tax and act on stamp duty published on 11 June 2024. The changes are the consequence of two decisions of the Polish Constitutional Tribunal issued in the last year – that of 4 July 2023 (case file no. SK 14/21) and of 18 October 2023 (case file no. SK 23/19).

New definition of a structure and a building 

The draft amendment is, among others, to eliminate the interpretation discrepancies concerning the current regulations and to clarify the applicable regulations to allow their correct use. The definitions of “structure” and “building” applicable since 2003 in real property tax and that refer to regulations of the construction law appeared to be inaccurate due to numerous doubts in interpretation and resulting tax disputes.   

It is proposed to introduce an autonomous definition of the term “structure” without referring to non-tax regulations as well as to indicate detailed categories of construction works which qualify as structures under the tax act (appendix to the act). There is also a need to introduce an autonomous definition of the term “building” without referring to non-tax regulations, to maintain the consistency of the draft regulations. Moreover, the proposed solutions will eliminate the current doubts regarding the legal and tax classification of certain objects (e.g. silos, tanks, grain elevators) and clarify the rules of taxation of certain complex (e.g. fuel stations) and irregular construction works (such as stadiums).  

The second change involves the definition of building and, more precisely, the taxation of garage spaces. According to the draft act, in order to harmonize the taxation of multi-space garages situated in residential buildings, it is proposed that multi-space garages in a residential building should be considered as a part of such building. As a result of the said change to impose tax on a separated multi-space garage in a residential building, the applicable rate of tax on real property for residential buildings will be the one specified in Art. 5 section 1 point 2 letter a of the Act on local taxes and charges (PLN 0.51 per 1 midx2 of usable floor space).  

The additional change resulting from the draft act involves introducing the obligation in 2025 to submit information on real property and building structures (IN-1) by co-owners of multi-space garages in residential buildings.  

Due to the implementation of the regulation which will result in taxation of separated multi-space garages in residential buildings with a reduced rate of real property tax since 1 January 2025, natural persons who have been co-owners of such premises by the effective date of the act will be obligated to submit information on real property and building structures to the tax authority by 31 January 2025. The submission of such information will allow the tax authority to obtain data regarding the area subject to taxation according to the rate prescribed for residential buildings due to the fact that the said area is now disclosed in Information IN-1 as usable area of other buildings.  

Changes in real property tax 

The proposed changes include exemption from real property tax for buildings and structures within the area of the flight zone of public airports and in case of land – only with regard to the part reserved for such buildings and structures.   

Another aim of the draft amendment is limiting the scope of the subjective exemption of research institutes from real property tax, so that the institutes will be covered with exemption solely with regard to real properties or parts thereof reserved for the activity described in Art. 2 sections 1-3 of the Polish Act on research institutes. The planned solution will eliminate the possibility of research institutes using tax exemption when the real property is not used or just partially used for basic activities.  


Author: Natalia Pietrasik, accountant at the MDDP Outsourcing office in Warsaw