When purchasing as an individual among others apartment, land or a house, you have to expect to incur certain costs, eg. the fee for a notary or CLAT. Moreover, you should also inform the purchase of real estate municipal office, which houses our acquisition. The taxpayer is 14 days from eg. The date of purchase. An entrepreneur who wants to conduct their business in home comfort, should make a further statement about the purpose of the room in a private property to be used exclusively in the business.
the municipality collects taxes Real estate in a characteristic way, because in four installments during the year in proportion to the duration of the tax. The deadline for payment of the first installment falls in two weeks, ie. March 15. The next deadlines are May 15, 15 September and 15 of November.
Who exactly is paying municipality?
Property taxes are covered by land, buildings or their parts and structures, or parts thereof associated with running a business. Pay it must be owners of real estate or buildings, holders spontaneously users perpetually land and owners of real estate or parts thereof or of building structures or parts thereof owned by the State Treasury or local government units, if the tenure results from an agreement with the owner, or other title, with the exception of the possession by individuals of dwellings not constituting a separate property.
what determines the amount of property tax?
from the technical side, the property tax depends on size of property (surface of the land and the buildings usable area) because the rate of this levy are set in relation to 1 sqm. Every year it changes to a degree corresponding to the price index for consumer goods and services in the first half of the year in which the rate of change, compared to the same period last year.
However, in practice, it is worth noting that the amount of rates varies enormously, depending on whether the property is private or company.
Let’s assume that Smith is a natural person pursuing his own business and has a house with an area of 200 square meters. in the municipality, which is governed by the maximum real estate tax rates. Half of the house is the living area, half used as headquarters of his company, which mainly means that settles in the cost of business any fees associated with it.
Annual real estate tax from the residential part of the house is here 75 zł (100 sqm. * 0,75 zł), and the portion used for business until 2286 zł (100 sqm. * 22 86 zł).
the above table presents the maximum real estate tax rates imposed by law. However, in individual municipalities, these rates may be lower, because any relevant municipal council adopts the rates of local taxes and fees separately for your area. Generally, however, the current rates of tax on property used in the business are slightly lower than last year, which means a small savings among the owners of entrepreneurs.
This year’s innovations in the payments
It is a recalled that at the beginning of 2016. if the property tax is less than the lowest cost of delivery registered letter with acknowledgment of receipt (currently 6.10 zł), the taxpayer will not be obliged to pay it at all. On the other hand, when its value does not exceed 100 zł, you will have to pay once, just until 15 March. Ie. The date of payment of the first installment.
Catherine Miazek, Tax Care
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