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Property tax exemption

In order to create even better conditions so that new entrepreneur wanted to invest in our city, develop his economic possibilities and create new work places, the municipal counsellors passed two resolutions on property tax exemptions for the entrepreneurs.

I The first – Resolution of the City Council in Bełchatów regarding property tax exemption on land properties,  buildings or their parts, structures or their parts located in the area of special economic zone of the City of Bełchatów, includes two items of preferences:

The first is directed at the entrepreneurs who invest in the construction or reconstruction of buildings and structures and who create new work places. The condition for availing of tax exemption will be maintenance of new work places for the period of 3 years from the day of obtaining the exemption and:

  1. in case of micro-entrepreneurs, having the expenditure in the amount exceeding 50,000 PLN as well as creation of at least one new work place,
  2. in case of small entrepreneurs, having the expenditure in the amount exceeding 200,000 PLN as well as creation of at least three new work places,
  3. in case of medium entrepreneurs, having the expenditure in the amount exceeding 500.000 PLN as well as creation of at least five new work places,
  4. in case of the remaining entrepreneurs, having the expenditure in the amount exceeding 1,000,000 PLN s well as creation of at least fifteen new work places,
  5. bearing two year costs of employing new persons in the amount  higher than the amount of tax exemption,

the resolution will be available for those entrepreneurs who commenced new investments post 1st June 2012 and as at the day of this resolution coming in force have not completed same.

The second one is targeted at the entrepreneurs who increase the employment by at least

15%. Tax exemption will be applicable in case if the two year cost of employing new personnel will be twice as high as the amount of property tax exemption. The new work places must also be maintained for the period of 3 years from the day of obtaining tax exemption.

II The Resolution of the City Council in Bełchatów regarding property tax exemption in the frames of de minimis aid.

In order to assist the entrepreneurs and investors the councillors accepted also the second resolution which assumed property tax exemption for the period of two years. Tax exemptions concern land, buildings and structures in the areas within the special economic zone on which manufacturing activity will be launched.

Local fees and taxes

Property taxes

Specification

Taxes in 2017

Land tax

land connected with business activity, whatever the classification of land and buildings, starting from 1 square meter 0,88 zł
land under lakes, used for water retention tanks or water power plants, starting from 1 ha 4,56 zł
other land, including land occupied to carry out paid statutory public benefit activity by public benefit organisations, starting from 1 square meter 0,41 zł

Building tax

apartment houses, starting from 1 square meter of usable area 0,72 zł
buildings connected with business activity and apartment houses or parts thereof used for business activity purposes, starting from 1 square meter of usable area 22,03 zł
buildings used for the purpose of business activity connected with eligible seed trading, starting from 1 square meter of usable area 10,59 zł
buildings connected with health care services within the meaning of medical activity regulations, used by entities providing such services, starting from 1 square meter of usable area 4,61 zł
other buildings 7,15 zł

tax on civil structures

2%
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