Real estate tax applies not only to persons who own flats, houses or land. It is also an obligation of entrepreneurs conducting business activity in Poland. What are the consequences of late payment of tax? In some cases, it can be really severe.
You can read more similar articles on the home page
When do I have to pay property tax? There are several deadlines
If you are a natural person, you will pay the tax on four dates, because it is paid in installments. The only exception is when the tax amount does not exceed PLN 100. Then you have to pay it right away. Your tax is higher? Then be prepared for four deadlines when you have to pay the appropriate fee. You will do it on March 15, May 15, September 15 and November 15 of the year. In the case of a joint-stock or limited liability company, the tax is paid monthly by the 15th day of each month.
What is the penalty for not paying tax? The tax interest calculator comes with help in the calculations
Property owners who are late paying their taxes must prepare for the consequences. Most often, it is only the payment of interest related to the delay. How much are they? According to the Tax Ordinance, late payment of property tax means paying interest in the amount of 200% of the basic interest rate of the lombard loan. In 2023, the rate is 16.5%. However, you do not have to calculate their height yourself. Just use the calculator on the website. Remember, however, that the interest amount is rounded to full zlotys.
In some cases, a delay in paying property tax may be considered tax evasion, which is already covered by the Fiscal Penal Code. Severe individual penalties are provided for such an act. It can be up to 720 daily rates or even imprisonment. The daily rate is calculated in proportion to the minimum wage. Currently, the lowest daily rate is about PLN 120, so the penalty for unpaid tax may fluctuate around PLN 1,200. However, if we take into account the highest rate, i.e. PLN 48,000, the maximum penalty will be over PLN 34 million. However, if this situation is treated as a tax offence, the minimum penalty may be PLN 360, and the maximum PLN 72,000.
Source: Gazeta
Bruce is a talented author and journalist with a passion for entertainment . He currently works as a writer at the 247 News Agency, where he has established himself as a respected voice in the industry.
