1.

Relating to land

• connected with conducting the business activity, irrespective of the classification within the Land and Property register, for one square meter of surface

 1.34

• under standing surface waters or flowing surface waters of lakes and artificial reservoirs for one hectare of surface 

 6.66

• other, including those used for conducting statutory public interest related activity, against payment, run by public interest organizations, for one square meter of surface

 0.71

• undeveloped, covered by revitalization area and located on areas, for which the local area development plan provides to be used for housing or service-related development or mixed development with respect to the above development types, if since the date entering into force of the plan relating to those areas the period of 4 years has lapsed, and within this period the construction in accordance with the construction law has not been completed, for one square of surface

2.

Relating to buildings or their parts:

• residential buildings, for one square meter of the usable area

 1.15

• connected with conducting business activity and residential buildings or their parts used for conducting the business activity, for one square meter of usable area

33,10

• used for conducting the business activity within the scope of trade in qualified seeds, for one square meter of usable area

15.50

• connected with providing health services within the meaning of the law provisions on medical activity, which are used by entities rendering such services, for one square meter of usable area

6.76

• other buildings, including those used for conducting statutory public interest related activity, against payment, performed by public interest organizations, for one square meter of surface

11.17

3.

Relating to non-building structures (budowla)

2% of value