The tax will apply to buildings whose historical cost exceeds PLN 10.000.000
informs accounting service Poland, in a form of:
– trade and service building classified in the Classification of Fixed Assets as a shopping centre, department store, independent store and boutique, or other trade and service building,
– office building classified in the Classification of Fixed Assets as an office building,
with the exception of: buildings in respect of which depreciation allowances are no longer made due to the suspension of business activity, or the cessation of business activity for which those buildings were used, as well as office buildings used exclusively or mainly for a taxpayer’s own needs.
Taxation base is revenue corresponding to the historical cost of fixed assets determined as of the first day of each month, resulting from the records kept, decreased by the amount of PLN 10 000 000,
The amount of tax: 0.035% of the taxation base for each month.
Payment method and date: the obligation to independently calculate and pay the tax for each month, not later than 20th day of the following month;
The amount of paid tax is subject to deduction from the tax advance paid according to the general rules (on obtained revenues in the Corporate Income Tax); in case of quarterly advances, deducted tax is the tax calculated for the months of a given quarter; taxpayers are allowed not to pay tax on buildings they own, if it is lower than corporate income tax advances for a given month; the amount of paid tax on owned buildings that is not deducted during a fiscal year is subject to deduction in an annual tax return, from tax calculated according to the general rules for a fiscal year.