As of 30 September 2026, the article addresses whether schools renting out premises after teaching hours become liable for property tax (podatek od nieruchomości). Under the Local Taxes and Fees Act, property used for business activity (including rental) loses the statutory exemption for educational institutions. The tax obligation arises from the month following the commencement of rental activity. School directors must notify the municipality and file a property tax return (DN-1) to avoid penalties.
Key Takeaways
- Exemption Loss on Commercial Use: Any rental income generation, even ancillary, converts the property’s status from exempt to taxable for the rented portion.
- Proportional Taxation: Tax is due only on the area actually rented out and only for the period of rental activity.
- Compliance Deadline: Schools must submit DN-1 declaration within 14 days of the tax obligation arising, typically the month after the first rental invoice.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement