Other Taxes: Real estate and land tax

Real estate tax rates are fixed by municipalities within limits set in the Law on Local Taxes and Fees.

In 2008, land used for business purposes is subject to a rate limit of PLN 0.71 (approx. EUR 0.20) per square meter, while buildings used for business purposes are subject to a rate limit of PLN 19.01 (approx. EUR 5.30) per square meter.