The first local governments decided. Property taxes will increase in these cities

The analysis of resolutions adopted in provincial and district cities, conducted by the banker.pl portal, shows that local authorities are already preparing to increase levies for next year. The maximum rates for 2027 were announced a few months ago, and the first local governments have already adopted them.

Local governments are raising rates – where will we pay the most?

Among the largest Polish cities, higher property taxes have already been decided in Szczecin and Łódź. There, from January 1, 2027, the maximum rates will apply: PLN 1.29 per square meter of residential space and as much as PLN 36.49 per square meter of commercial premises intended for business activities.

In district cities such as Kołobrzeg, Rawicz and Gubin, councilors also decided on the maximum possible rates. The increases will also affect the residents of Kościerzyna and Gorlice. In other cities - Lublin, Bielsko-Biała, Tarnów, Ruda Śląska and Wodzisław Śląski - work is underway on draft resolutions that may bring similar changes.

How much will the new rates be? Specific calculations

Property tax increases mean a real burden on home and business budgets. For the owner of an apartment with an area of ​​60 sq m, with a maximum rate of PLN 1.29/sq m, the annual tax will amount to PLN 77.40 - an increase compared to the current PLN 75 (at the rate of PLN 1.25/sq m).

Entrepreneurs will feel the increases much more strongly. For commercial premises of the same area (60 sq m), the tax will increase to PLN 2,189.40 per year (at the rate of PLN 36.49/sq m), while currently it is PLN 2,131.80 (at the rate of PLN 35.53/sq m).

Garage owners will also pay more - for a standard garage of 20 square meters. the tax will amount to PLN 246.60 (at the rate of PLN 12.33/sq m), instead of the current PLN 240.

The increases will also apply to land. For land under buildings, the maximum rate will be PLN 0.80/sq m, and for land related to business activity - PLN 1.49/sq m.

Who will avoid price increases? Examples of cities

Not all local governments decided to increase wages. An example is Radomsko, where, despite the project of an increase prepared by the president, councilors rejected the resolution, blocking the increase in fees for 2027. A similar situation occurred in Dziwnów, where councilors also sided with the residents.

Provincial cities that do not apply maximum rates include Rzeszów, Kielce, Opole, Gorzów Wielkopolski and Zielona Góra. In Zielona Góra, the rate does not even exceed PLN 1/sq m, and in Rzeszów, the maximum ceiling is only 1 grosz.

Where do these increases come from? Arguments of local governments

Local governments justify the increases with the need to increase local budgets. Depending on the size of the city, higher rates are expected to bring from PLN 1 to even PLN 7 million in additional income. These funds are to be used for investments, infrastructure maintenance and implementation of local social programs.

It is worth recalling that over the last five years the maximum real estate tax rate has increased by as much as 45%. Compared to 2017, apartment owners pay almost 75 percent more. more.

Exemptions and reliefs – who will not pay higher tax?

The Act on Local Taxes and Fees provides for a number of exemptions. The following are exempt from real estate tax: