Significant changes in real estate tax in 2025
On July 4, 2023, the Constitutional Tribunal ruled that the definition of a structure in real estate tax regulations is unconstitutional due to its reference to provisions of the Building Law. This landmark ruling (Case No. SK 14/21) paves the way for extensive changes in the real estate taxation system.
A new definition of a structure will be introduced into the Local Taxes and Fees Act within 18 months, meaning the changes will come into effect in 2025. It is expected that the new taxation rules will bring significant changes for property owners, particularly in relation to commercial and industrial structures.
What will change?
In 2025, significant changes in real estate tax will be introduced, potentially affecting the annual tax liability. The new regulations will include, among others:
- Prohibiting the taxation of tanks under building tax regulations,
- Introducing a broad definition of construction equipment, which may be taxed as structures,
- Increased risk of taxing objects located within buildings.
This amendment may impact every real estate tax payer. Therefore, every property owner should carefully review their assets
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