Podatek od nieruchomości w działalności rolniczej

Abstract

The real estate tax is the main property tax in Poland. Land, buildings and fixed installations are subject to this tax. It does not apply to cultivable land, which is subject to agricultural tax, unless it is used for nonagricultural economic activity. Buildings belonging to farmers may be released from the real estate tax if they are used for forestry or fishing activities, occupy farm grounds, serve solely agricultural activities or are used for specific agricultural production like: greenhouse production, poultry production, mushroom production, bee keeping etc. Exemption from the real estate tax should not be conditioned by the localization of the building on the farm grounds or by conducting of a specific activity. It should be conditioned by the kind of activity conducted in the building, or by the fact that it is used for agricultural activity.