Real Estate Tax Exemption

Katowice City Hall offers tax exemption from real property tax within the framework of de minimis assistance based on City Council Resolution L/1189/14 dated 28 May, 2014. Exemption from real property tax concerning land, as well as buildings and structures or parts thereof used for the purpose of business activities, is granted to entities undertaking business activities in the city of Katowice for the first time, on the basis of entries to registry of businesses or the Central Registration and Information of Business Activities (CEIDG). To be granted exemption from real property tax for buildings or parts thereof one should fulfill the following conditions:

-A property should be used for running business activities in manufacturing and services, except commercial activities

-A taxpayer – shall make expenditures in connection with repair/refurbishment or adaptation of such premises; net value of such expenditures shall be at least three times the value of real property tax due on the real properties declared for exemption, the latter value shall result from the real property tax return submitted, or the information concerning real property tax

In addition, Katowice City Hall offers also tax exemption that applies to buildings built before 1945. To be granted that tax exemption one should be either a natural or legal person. It should be noted that one who run business activities in the property will be granted tax exemption for a shorter period of time. Also the renovation of the elevation of the building is the essential condition of being granted the abovementioned tax exemption.

On the 29th of April 2015 Katowice City Council adopted the resolution on tax exemption from real property tax constituting regional investment aid. This tax exemption pertains to real estates or parts thereof used for conducting an economic activity in two fields, i.e. manufacture and service which are associated with implementation of a new investment. This tax exemption is granted for a maximum of 2 years.

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