By nearly 2900 percent Higher property tax will be paid by developers operating in Katowice – informs Gazeta Wyborcza. Unsecured apartments will no longer be treated as residential premises, and those that serve to run a business.
And this last distinction will make it aAmiaast existing rate 1.19 PLN/sq m. Developers for unsold and ready premises will pay 34 PLN/sq m.
This means that annually Real estate tax calculated for a 60-meter apartment will be able to amount to over 2,000. PLN, not PLN 71 as today.
In both cases, the authorities of Katowice, like the vast majority of voivodship cities, use the maximum property tax rate provided by the Ministry of Finance. Let us remind you that From January 1, 2026, they will be able to amount to PLN 1.25/sq m, respectively. in the case of residential premises and PLN 35.53/sq m. in the case of buildings related to conducting business activity.
For comparison, in the neighboring Sosnowiec, flats owners have been paying invariably from 2017. 0.75 PLN/sq m.
Developers will appeal
The Polish Association of Development Companies does not agree with such a matter and announces an appeal against the decision of the Katowice authorities. As “Gazeta Wyborcza” reminds, an analogous case previously took place in 2011 in Szczecin. At that time, the Provincial Administrative Court agreed with developers, considering that the developer's possession of a given apartment is not a sufficient premise to treat it as a subject of business.
Now a higher instance – the Supreme Administrative Court may stand on the side of the Katowice authorities. It was based on the judgment of the Supreme Administrative Court from last year that the local magistrate raised the developers with the height of tribute.
According to the said judgment, in the case of residential buildings, the lowest possible rate should be used only if they meet the housing needs of natural persons.
Meanwhile, representatives of the Katowice magistrate noted, cited by “Gazeta Wyborcza”, apartments unsold, until they find buyers, do not serve to meet housing needs and conducting business activities, e.g. as demonstration.
Increases are enough for higher taxes
According to the data of the Central Statistical Office, the amounts paid for apartments in Katowice have stabilized over the past twelve months. In the second quarter of 2025, an average of PLN 11,742/sq m was paid for new apartments. – by 2.1 percent less than three months earlier and at the same time by 2 percent more than in the same period last year.
Due to subsidies for housing loans under the “Safe loan of 2 %”, which operated in the second half of 2023, in two years, average transaction prices on the Katowice primary market increased by over 27 percent. and nominally by over 2.5 thousand PLN/sq m
