By the announcement of the Minister of Health, from May 16, 2022, the state of epidemic in Poland is cancelled and the state of epidemic threat is introduced. This change means that the suspension of the income tax on buildings, the so-called the minimum tax on buildings, will apply until the end of May 2022. However, the tax obligation in this respect returns from June. The tax payment deadline for June is July 20, 2022.

The conditions for taxation with the minimum tax remain unchanged, i.e.:

Subject: fixed assets in the form of buildings which are the subject of a lease or a similar contract;

Tax base: initial tax value (gross) of the fixed asset (buildings) less PLN 10 million;

Rate: 0.035% per month (0.42% per annum);

Taxpayers: property owners;

Tax obligation: effectively arises for taxpayers who suffer a tax loss or low income (the tax is deductible from CIT / PIT advance payments).

Due to the change in the state of the epidemic, other aid instruments introduced with anti-covid regulation will also become obsolete, especially those relating to income taxes. Nevertheless, some instruments are also intended for the state of epidemic threat, so they will continue to apply.


If you are interested in talking about the income tax on buildings or the status of other aid instruments, please contact:

Rafał Kran +48 693 290 919

or your advisor from MDDP.


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