Taxes and exemption from taxes
Local taxes and fees for entrepreneurs
Real estate tax:
The base rate of the real estate tax for business entities is:
On structures or their parts associated with business activities and on residential buildings or their parts used for business activities- PLN 22.95 per 1 m2 of usable floor area.
On buildings or their parts used for business activities in the field of trading in certified seed – PLN 10.80 per 1m2 of usable area
On buildings – 2% of their value determined on the basis of art. 4, Paragraph 1 Section 3 and Paragraphs 3-7 of the Act of January 12, 1991 on taxes and local fees, with the exception of the buildings referred to in Paragraph 7.
On constructions – 1.0% of their value determined on the basis of Art. 4, Paragraph 1 Section 3 and Paragraphs 3-7 of the Act of January 12, 1991 on local taxes and charges for sewage treatment plants, water treatment stations, pipelines and conduits of the water distribution network, sewage disposal and treatment for collective water supply and sewage disposal.
On land connected with business activities, regardless of the manner in which land and buildings are classified in the register – PLN 0.91 per 1 m2.
Other tax rates are set out in RESOLUTION NO. LII / 445/17 OF THE TOWN COUNCIL IN ŚRODA ŚLĄSKA of 07 November 2017, on determining the property tax rates for 2018 (link).
The rates of forest tax for 2018 = PLN 43.35 per hectare (link to the resolution)
Agricultural tax rate for 2018 for business entities is PLN 262.45 per physical hectare. (link to the resolution)
The following agricultural land is exempt from agricultural tax: categories V, VI, VIz.
The 2018 rates of vehicle tax (link to the resolution)
The vehicle tax rate.
- On trucks with a gross vehicle mass of:
1) over 3.5 tonnes and under 12 tonnes:
| Gross vehicle mass in tonnes |
| Above 3.5 to 5.5 inclusive |
Above 5.5 to 9 inclusive |
Above 9 and less than 12 |
| Tax rate in PLN |
| 605,00 |
1.006,00 |
1.300,00 |
2) equal to or higher than 12 tonnes:
| Number of axles and gross vehicle mass |
Driving axles
with air suspension
or recognized
as equivalent |
Other driving axle suspension systems |
| from |
to |
Tax rate in PLN |
| TWO AXLES |
| 12 tonnes |
less than 15 tonnes |
1.420,00 |
1.540,00 |
| 15 tonnes |
under 25 tonnes |
1.656,00 |
1.776,00 |
| 25 tonnes |
|
1.900,00 |
2.603,00 |
| THREE AXLES |
| 12 tonnes |
less than 15 tonnes |
1.656,00 |
1.776,00 |
| 15 tonnes |
under 25 tonnes |
1.894,00 |
2.012,00 |
| 25 tonnes |
|
1.900,00 |
2.603,00 |
| FOUR AXLES AND MORE |
| 12 tonnes |
less than 15 tonnes |
1.656,00 |
1.776,00 |
| 15 tonnes |
under 25 tonnes |
1.894,00 |
2.012,00 |
| 25 tonnes |
|
2.130,00 |
2.683,00 |
2. On tractor units and ballast tractors adapted to be used together with a semi-trailer or a trailer with a gross mass of the vehicle combination of:
1) over 3.5 tonnes and under 12 tonnes:
| Gross vehicle mass in tonnes |
| from 3.5 and under 5.5 tonnes |
from 5.5 and under 9 tonnes |
from 9 and under 12 tonnes |
| Tax rate in PLN |
| 711,00 |
1.006,00 |
1.301,00 |
2) equal to or higher than 12 tonnes:
Number of axles and gross mass
of the vehicle combination (in tonnes):
tractor + semi-trailer,
ballast tractor + trailer |
Driving axles
with air suspension
or recognized
as equivalent |
Other driving axle suspension systems |
| from |
to |
Tax rate in PLN |
| TWO AXLES |
| 12 tonnes |
under 18 tonnes |
1.182,00 |
1.301,00 |
| 18 tonnes |
up to and including 36 tonnes |
1.540,00 |
2.080,00 |
| over 36 ton |
|
1.657,00 |
2.161,00 |
| THREE AXLES AND MORE |
| 12 tonnes |
under 18 tonnes |
1.402,00 |
1.980,00 |
| 18 tonnes |
up to and including 36 tonnes |
1.554,00 |
2.012,00 |
| over 36 tonnes |
|
1.980,00 |
2.741,00 |
3. On trailers and semi-trailers which, together with a motor vehicle, have a gross vehicle mass, with the exception for those used solely for agricultural activities carried out by the agricultural taxpayer:
1) from 7 tonnes and less than 12 tonnes:
| Gross vehicle mass in tonnes |
| from 7 and under 12 tonnes |
| Tax rate in PLN |
| 1.182,00 |
2) equal to or higher than 12 tonnes:
Number of axles and gross mass
of the vehicle combination (in tonnes):
motor vehicle + semi-trailer,
motor vehicle + trailer |
Driving axles
with air suspension
or recognized
as equivalent |
Other driving axle suspension systems |
| from |
to |
Tax rate in PLN |
| ONE AXLE |
| 12 tonnes |
under 18 ton |
1.064,00 |
1.182,00 |
| 18 tonnes |
less than 36 tonnes |
1.301,00 |
1.420,00 |
| 36 tonnes |
|
1.657,00 |
1.420,00 |
| TWO AXLES |
| 12 tonnes |
under 18 tonnes |
1.064,00 |
1.182,00 |
| 18 tonnes |
less than 36 tonnes |
1.420,00 |
1.515,00 |
| 36 tonnes |
|
1.657,00 |
1.914,13 |
| THREE AXLES AND MORE |
| 12 tonnes |
under18 tonnes |
1.064,00 |
1.182,00 |
| 18 tonnes |
less than 36 tonnes |
1.421,00 |
1.515,00 |
| 36 tonnes |
|
1.657,00 |
1.657,00 |
We will answer any questions related to real estate tax exemption via email or by phone.
Property tax exemption – medium and large enterprises
Property tax exemption is regulated by the April 27, 2016 resolution No. XXIV / 205/16 of the Środa Śląska Town Council, as amended.
This resolution describes the rules for tax exemption and formalities to be completed to receive real estate tax exemption for medium and large enterprises within the municipality of Środa Śląska.
Below we present the most important information concerning the real estate tax exemption and the basic formal steps to be taken in order to obtain it.
- The entities concerned
- Medium-sized enterprises – fewer than 250 employees, an annual turnover of less than EUR 50 million, or a balance sheet of less than EUR 43 million
- Large enterprise – over 250 employees, an annual turnover of over EUR 50 million, or a balance sheet of over EUR 43 million
- The entities not eligible to apply for tax exemption:
- In the cases referred to in Article 1 sections 2-5 and Article 13 of the Commission Regulation (EU) No 651/2014
- Enterprises in difficulty
- Enterprises, which are subject to the refund obligation resulting from previous Commission decisions declaring an aid illegal and incompatible with the internal market
- Enterprises with (as of the date of application) arrears in payment of receivables constituting the Środa Śląska Municipality budget revenues
- Types of investments exempted from the real estate tax: Buildings, structures and their parts erected as a result of the new investment, excluding:
- Those intended for retail activities, if the area designated for this activity exceeds 200 m2
- Those connected with the operation and maintenance of petrol stations
- Those connected with operation of games of chance and gambling
- What are the types of eligible costs that can be incurred, which will be included in the value of the investment?
- All types of costs that are considered eligible are found in § 6 section 1 of the Regulation of the Council of Ministers of 2 January 2015 (Dz. U. [Journal of Laws] of 2015, item 174), and the main cost items may include:
- the purchase price of ownership or perpetual usufruct of the land
- the purchase price or production cost of fixed assets, including buildings and structures, as defined by the provisions of the construction law and their equipment connected with business activities
- the purchase price of intangible assets, subject to certain conditions specified in the Regulation.
- How long can an enterprise be exempted from tax?
- 1 year if the amount of new investment expenditure in relation to costs eligible for aid or the creation of employment will be no less than:
- with respect to a medium-sized enterprise: PLN 5,000,000 or at least 15 jobs,
- with respect to a large enterprise: PLN 25,000,000 or at least 75 jobs,
- 2 years if the amount of new investment expenditure in relation to costs eligible for aid or the creation of employment will be no less than:
- with respect to a medium-sized enterprise: PLN 10,000,000 or at least 30 jobs,
- with respect to a large enterprise: PLN 50,000,000 or at least 150 jobs,
- 3 years if the amount of new investment expenditure in relation to costs eligible for aid or the creation of employment will be no less than:
- with respect to a medium-sized enterprise: PLN 20,000,000 or at least 50 jobs,
- with respect to a large enterprise: PLN 100,000,000 or at least 250 jobs,
- 4 years if the amount of new investment expenditure in relation to costs eligible for aid or the creation of employment will be no less than:
- with respect to a medium-sized enterprise: PLN 40,000,000 or at least 80 jobs,
- with respect to a large enterprise: PLN 200,000,000 or at least 400 jobs,
- 5 years if the amount of new investment expenditure in relation to costs eligible for aid or the creation of employment will be no less than:
- with respect to a medium-sized enterprise: PLN 80,000,000 or at least 140 jobs,
- with respect to a large enterprise: PLN 400,000,000 or at least 700 jobs,
- When does the exemption elegibility start?
-
from 1 January of the tax year following the year in which the construction was completed, or in which the actual use of the building or structure was commenced, after the Mayor of Środa Śląska confirms that the entrepreneur meets the conditions for obtaining public aid pursuant to the resolution.
- How long can your investment take to complate to qualify for an exemption?
-
the ecompletion of the new investment can take up to 36 months from the notification submission date.
-
When should you report your intention to use the exemption?
-
The notification must be submitted before the investment begins
- What documents and conditions should be met at the time of reporting the intention to use the exemption?
- The notification in accordance with the template
- submitting the required information in accordance with the regulations of the Council of Ministers’ Regulation of 29 March 2010 on the scope of information submitted by an entity applying for aid other than de minimis aid or de minimis aid in agriculture or fisheries (Journal of Laws No. 53, item 312, as amended).
- incur expenditures for a new investment or create new jobs after filing the notification
-
the maintenance of the new investment in the Środa Śląska Commune for at least 3 years in the case of medium-sized enterprises and 5 years in the case of large enterprises, starting from the date of its completion
- making own contribution in accordance with § 12 section1 point2 of the regulation
- What documents are to be submitted after the investment is completed to initiate the exemption?
- permits for the use of structures or their parts or structures constituting a new investment, if required by regulations of the construction law,
- a legal title to real property,
- the declaration of maintaining of the new investment or new jobs in the Środa Śląska Municipality in accordance with § 5 point 4 and 5 of this resolution
- statements,
- on the value of the new investment resulting from an as-built cost estimate,
- on the amount of costs eligible for public aid, determined in accordance with the regulations of the accounting act,
- on the beneficiary’s contribution of own share in accordance with § 12 section 1 point 2 of the regulation
- information on the basis of taxation for real estate tax in the scope relating to the new investment.
- Do I have to submit any other documents after being granted the aid?
- during the period of estate tax exemption, the information on the amount received from the day of filing the application till the end of the year preceding the submission of this information, for aid acquired in various forms and from various sources in connection with the implementation of the new investment should be provided, and by 31 January of each year information on the employment figure as of December 31 of the previous year.
The base rate of the real estate tax for business entities is:
On structures or their parts associated with business activities and on residential buildings or their parts used for business activities- PLN 22.95 per 1 m2 of usable floor area.
On structures or their parts occupied for conducting a business activity in the field of trading certified seeds – PLN 10.80 per 1 m2 of usable floor area
On structures – 2% of their value determined on the basis of Art. 4, section 1 point 3 and sections 3-7 of the Act of January 12, 1991 on taxes and local fees, with the exception of the structures referred to in Paragraph 7.
On structures – 1.0% of their value determined on the basis of Art. 4, section 1 point 3 and sections 3-7 of the Act of January 12, 1991 on Local Taxes and Charges designated for sewage treatment plants, water treatment stations, pipelines and conduits of the water distribution network, sewage disposal and treatment for collective water supply and sewage disposal.
On land associated with business activity, regardless of the manner in which land and buildings are classified in the register – PLN 0.91 per 1 m2 of total area
Other tax values are set out in RESOLUTION NO. LII / 445/17 OF THE TOWN COUNCIL IN ŚRODA ŚLĄSKA dated 7 November 2017, on the determination of property tax rates for 2018 (link).
We will answer any questions related to real estate tax exemption via email or by phone.
