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Real estate tax exemption

Real estate tax exemption 
One of the basic investment incentives which are available for entrepreneurs in municipalities is the exemption from local taxes and charges. Pursuant to the Act of 12 January 1991 on local taxes and charges, municipalities have the right to fix tax rates and establish the above-mentioned exemptions from taxes and charges foreseen therein. What is of fundamental importance for entrepreneurs is the exemption from the real estate tax. 
The following is subject to the real estate tax: 
  1. land,
  2. buildings or parts thereof,
  3. buildings or parts of buildings associated with conducting an economic activity. 
The municipal council may, by way of a resolution, establish exemption from real estate tax for entrepreneurs as one of the forms of state aid. 

Information source: Polish Information and Foreign Investment Agency.

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