The barrier taxation in 2025. Ministry issued a communication

At the beginning of 2025, Poland began to apply amendments to the Local Taxes and Charges Act, which caused quite a few confusion among the property owners. There were rumors about introduction of a fresh barrier taxwhich rapidly spread online. In consequence to these inaccuracies, Ministry of Finance decided to clarify the situation, explaining that the fresh government does not make specified changes. So what are the current rules on the taxation of fences? Do homeowners gotta worry about extra tax? This article will examine precisely what has changed and what is worth knowing about the barrier taxation in 2025.

Has the fresh barrier taxation truly been introduced?

From January 1, 2025, Ministry of Finance guarantee that fence taxes have not changed substantially. Although reports of a fresh burden were circulating in the network, the ministry powerfully denied these rumors, considering them misleading. Under current regulations, fences may be taxable only forwhen they are related to business activity. specified rules were besides in force before 2025, and nothing has changed. The rules are clear that fences are treated as structures within the meaning of the Act on Local Taxes and Fees, but the condition for their taxation is to usage for purposes Economic.

What does it mean to usage fences for economical purposes?

The fences are taxable only if they are related to economical activity. An example may be fence around the storewarehouse or offices. If the property owner carries out an economical activity which requires a fence, the property taxation may be levied on the property. However, it is worth noting that running in part of the residential building does not change character building on economical and does not require payment of tax from the fence. This applies, for example, to the situation where part of the home is rented to accounting office or dental office.

The Ministry of Finance besides explained that forestry activitieswhether or not conducted by State Forests, or another owners, is not treated as an economical activity under the Local Taxes and Charges Act. so fences related to forest activities they are not taxable.

Amendments to the Act – an amendment that caused confusion

The changes that entered into force at the beginning of 2025 concern fresh definitions buildings and structures and equalisation of rates taxation of garages. However, if fences There have been no crucial changes. The Ministry of Finance indicated that fences residential buildings which are not related to economical activity, will not be taxed.

The amendment besides concerns issues taxation of garageswhich have been previously treated separately. Now the garages, like another buildings, will be taxed at a uniform rate.

Fence — Plot

When will the barrier taxation apply?

In 2025, the barrier taxation will apply only if the barrier is utilized in connection with the driving economic activity. So if the barrier surrounds private property, where there is no economical activity, the owners request not fear any additional taxation burden.

What should be known about fences and property tax?

Real property taxation is 1 of the main burdens that may affect landowners and buildings in Poland. In principle, this taxation includes land, buildings and structures, including fences, but only where these are utilized for purposes Economic. Therefore, if the barrier is linked to private use, it is not taxable.

What's changed since 2025?

Since January 2025 it has changed Building definition and structures in the context of taxation, as well as the rates of taxation of garages. However, fences they stay in the same category of structures as before and are taxable only if they are utilized in the course of business. Then changes in legislation do not impose fresh taxation burdens on private property owners.

The confusion over the barrier taxation in 2025 was mainly due to misunderstandings and misinformation. The Ministry of Finance has made it clear that the rules on the taxation of fences stay unchanged and fence taxes will only apply if utilized for purposes Economic. Private property owners who do not run a business can sleep peacefully due to the fact that they will not gotta pay any fresh barrier tax.