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New CIT on commercial properties

Draft of changes to Polish corporate profits tax regulations published in July 2017 provides for new taxation of some commercial properties. The key features are:


                1.Taxpayers: owners and other entities charging tax depreciation (e.g. under  financial leasing) and entities exempt from CIT as investment funds of the following fixed asset  with the initial value exceeding 10 mln PLN :

i.      retail and service buildings as:

·        shop malls,

·        shopping centers,

·        markets,

·        boutiques,

ii.     office buildings excluding public buildings.

2.    Tax base: the initial value of above assets per fixed assets register;

3.    Tax rate: 0,042 % monthly/0,5 % yearly;

4.    The tax will be due only if the amount calculated as above will be smaller than  the amount of CIT calculated according to standard CIT rules.  


According to the draft, for taxpayers having a tax year as a calendar year, amendments will come into force from 1st January 2018.




Should you be interested in obtaining further information, or would like to discuss the impact of the above changes please contact:


Monika Dziedzic      tel. + 48 22 322 68 88


or your advisor at MDDP.

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