- From 1 January 2025 year fences have been recognized as structures, in relation to which will be taxed, but only in one case.
- From this year the rate of tax for residential buildings and land under buildings has also increased.
- Owners of garages also should should share for changes.
Changed definition of building and building in tax regulations
Building and building have changed since beginning 2025 year. their definitions in the tax on real estate. Until this time the regulations derived from building law. From January 2025 years there have been regulations directly in law taxation.
The modified definition of buildings introduces among others an open catalog of technical facilities, which may be taxable as construction facilities (structures in the tax understanding), if:
- They are directly related to the building or construction,
- they are constructed as a result of construction work in the wide understanding, in this frame of assembly.
List of objects treated as construction:
- recovered: sport facility and recreation facility;
water treatment station;
sewage treatment plant; - defensive facility (fortification) and protection facility;
pass for pedestrians: underground and underground and path for pedestrians; - hydrotechnical facility;
- tank in form of a silo, elevator, bunker for storage of fuel and gases and other chemical products, a also an other
- tank designed for collection of synthetic materials, appearing in pieces, or in liquid or gas form, whose basic technical parameter determining economic functions is capacity;
- container object permanently related to land;
- world and hangar;
- tent cover tent and shell pneumatic
- water supply, gas supply, pipeline and pipeline
- network: electricity, telecommunications, gas, heat, water, sewer and other network reinforcement area,
- pipeline transmission;
- port, facility, surface island, basin, dock, waveground, shore, pier,
- pier, pier, slope;
- shooting range uncovered;
- strip starting area, road wheeling area, platform airport, plaza staging area, maneuvering area, landing area – located on the terrain airports;
- road, entry, entry and exit from road and parking bay ;
- road railroad, that is. tracks railroad, in that turnouts and intersections of tracks, in the composition of railroads, rails junctions,Guideways, fenders, guideways, tunnels, crossovers and other elements of tunnels,
- subframes rail and fittings, fine elements of rail surface , subsurface including gravel and sand, along with the elements listed in points 2-11 of annex number 1 to the law of 28 March 2023 year. on transport railroad;
- line and traction electricity;
- bridge, viaduct, estacle, tunnel, crossing and pass;
- construction resistive;
- facility earthen;
- storage waste;
- dike flood control;
- fencing;
- parking not being a building or a part thereof, pavement parking area, site storage area, site for trash, court and roofing;
- free standing permanent bonded to ground: mast antenna, board advertising and device advertising, lighting external, installation industrial and technical equipment;
- a cable line located directly in the ground or above ground, with excluding telecommunications cables tied to the existing cable line above ground;
- canal cable and technological channel, with excluding installed in their cables and other channel, whose characteristic parameter is length.
Tax on fences 2025
According to new regulations fences have been recognized as structures. The tax on fences will not however apply to all. The new tax will be covered only fences related to business activities. For private persons nothing will change.
Private fences, constituting part of possessions unrelated to professional or business activities, will not be taxed – informs portalsamorzadowy.pl.
What with tax on garage? See, how much it will have in 2025 year
garages located in residential buildings will be treated as a part of them. Persons physical have no obligation to submit separate tax information on this issue.
- garages, which are an integral part of the residentialbuildingwillbetaxedsameastheresidentialpart-1,19zlpermetersquare
- forgaragefreeholdwe will paymore-11.48zlpermetersquare
Source:Self-Government Portal,SadyOgrody.pl
