Many Poles decide to build a terrace, treating it as a simple modernization that increases the comfort of life. However, fewer realize that this seemingly innocent change may have serious financial consequences. The built-up terrace can be considered an additional usable areawhich straight translates into a higher property tax. Producers of glazing and roofing seldom study this risk, and unconscious owners may receive a call to pay back after years with interest. It is crucial to realize where the boundary between the open space and the fresh area lies in the eyes of the taxation office.
When does a terrace become a room? Key structural details
The taxation problem does not concern standard open terraces with balustrade. The situation changes dramatically erstwhile solid walls and roofing appear. In the light of the provisions, specified a structure ceases to be a terrace and becomes an integral part of the building, expanding its taxable usable area. However, the boundary is smooth and depends on circumstantial method solutions.
As experts from the Building Calculator website indicate, full building of the terrace, forming a closed room, is simply a clear signal for the tax. However, doubts arise in intermediate solutions specified as sliding glass systems, developed awnings or pergoles with moving roof. The heating installation is simply a peculiarly crucial origin that officials point out. The terrace with radiators, infrared heaters or level heating will almost surely be classified as a residential area, even if utilized seasonally.
Tax lottery. Why does each municipality interpret regulations differently?
The biggest problem for property owners is the deficiency of uniform guidelines at national level. The final decision on whether the built-up terrace is taxable is the work of officials in the municipality. This leads to a situation where identical structures can be treated completely differently depending on the location. In 1 municipality sliding glass panels may not be a problem, while in the neighbouring municipality the same modernization will consequence in a taxation increase.
These discrepancies arise from local practice and individual explanation of imprecise building law provisions and the Act on Local Taxes and Fees. The only way to avoid uncertainty is to act proactively. Experts unanimously advise that before any construction work begins, go to your municipal office and request an explanation of the planned investment. Obtaining a written answer gives certainty and protects against possible future claims.
How much precisely will you pay? Rates and dates in 2025
The property taxation is payable in 4 yearly instalments, the deadlines of which expire March 15, May 15, September 15 and November 15. If the yearly amount of taxation does not exceed PLN 100, it shall be paid in full at the time of the first instalment. The maximum rates are determined annually by the Minister of Finance, but their final amount is decided by the municipal council.
Although the rate per square metre of surviving space is comparatively low, adding 20-30 square metres in the form of a built-up terrace can importantly affect the yearly commitment. The owner can anticipate a taxation increase of PLN 200-400 per year. It is besides worth remembering changes in regulations that have entered into force since 2025. They have introduced new, more precise definitions of the building (must have a foundation, roof and installations) and structures whose catalog includes 28 items. If construction is qualified as a building, the taxation is 2% of its value, which may be a much higher amount.
How to avoid problems? Simple instruction step by step
When planning to build a terrace, 1 should think not only about aesthetics and functionality, but besides about legal and taxation consequences. The architect or executive company seldom discuss the subject, so the work rests with the property owner. To avoid costly surprises, it is worth following a fewer simple rules.
First of all, before starting work, contact the taxation department of your municipal office. Present the task and ask straight if the planned construction will affect the amount of the property tax. Secondly, if the terrace has already been built and you have doubts about its status, do not wait for control. I think it's better to explain it to the office myself. In the case of checks, officials may charge an outstanding taxation for 5 years back with interest. Third, remember the formalities. After completion of the construction, you have 14 days to submit to the office updated information about the properties and buildings (print IN-1). Failure to comply with this work shall be treated as a taxation offence.
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Do you have a built-in terrace? You can pay a higher tax. Offices have fresh guidelines
