Taxes in the commune
Taxes and local fees for 2023 years in the commune of Bobolice
are shown in the tables below:
|
|
|
||||
|
|
REAL ESTATE TAX* |
|
|
|
|
|
No. |
Name of tax |
Rate in 2023 in PLN |
Maximum rate according to the announcement from the Ministry of Finance in PLN |
|
|
|
1. |
FOR LAND: |
|
|
|
|
|
a. |
related to running a business, whatever the classification of land and buildings |
0,99 from 1m2 of area |
0,99 from 1m2 of area |
|
|
|
b. |
by lakes, destined for retention water reservoirs or hydroelectric power plants |
4,99 from 1ha of area |
4,99 from 1ha of area |
|
|
|
c. |
other, including buildings used for payable statutory activity of public benefit activity by public benefit organizations |
0,52 from 1m2 of area |
0,52 from 1m2 of area |
|
|
|
2. |
FOR BUILDINGS OR THEIR PARTS: |
|
|
|
|
|
a. |
residential |
0,84 from 1 m2 of usable area |
0,85 from 1 m2 of usable area |
|
|
|
b. |
related to running a business and residential buildings or parts of such buildings used for business |
24,34 from 1 m2 of usable area |
24,84 from 1 m2 of usable area |
|
|
|
c. |
used for running a business in the field of turnover of certified seed material |
11,62 from |
11,62 from 1 m2 of usable area |
|
|
|
d. |
related to the provision of health services in the meaning of the provisions on medical activity, occupied by the providers of these services |
5,06 from 1 m2 of usable area |
5,06 from 1 m2 of usable area |
|
|
|
e. |
for other, including buildings used for payable statutory activity of public benefit activity by organizations of public benefit |
|
|
|
|
|
* |
summer cottages and buildings used for recreational purposes by individuals |
8,37 from 1 m2 of usable area |
8,37 from 1 m2 of usable area |
|
|
|
* |
for detached garages |
8,21 from 1 m2 of usable area |
|
|
|
|
* |
for farm buildings permanently connected with land |
7,00 from 1 m2 of usable area |
|
|
|
|
3. |
FOR STRUCTURES: |
2% their value as determined on he basis of Article 4 section 1 point 3 and section 3-7 |
2% their value as determined on he basis of Article 4 section 1 point 3 and section 3-7 |
|
|
|
|
|
|
|
|
|
*EXEMPTIONS FROM REAL ESTATE TAX:
These were introduced by Town Council Resolution No. XXII / 206/12 of 9 November 2012 on exemptions from real estate tax- additional exemptions, outside the statutory ones, concern:
1) land and buildings used for fire protection, with exclusion for those related to business activities;
2) real estate or parts thereof for the dissemination of culture and arts, physical culture and sports and social assistance, with the exception of those related to business activities;
3) land and buildings located on them not being part of farms and forming an integral part of these farms and used exclusively for agricultural activities;
4) since January 2017 the new tax relieves took effect for entrepreneurs in two forms:
* Under the de minimis aid for a new property located in the Economic Activity Zone (SAG) in Bobolice:
- exemption from property tax for a period of up to 10 years, depending on the number of jobs created
* Under regional aid for new investments throughout the whole commune:
- exemption from real estate tax
- exemption from tax on means of transport
when complying with one of the conditions:
- incurring expenses for the creation of new investment or
- incurring expenses for the creation of new jobs.
More here: http://bobolice.pl/cms/22665/deductions_and_encouragements
FARMING TAX:
According to the Announcement of the President of the General Statistical Office of 2020, as concerns the average purchase price of rye for the 11 quarters preceding the tax year 2020 is PLN 58,55 for dt.
FOREST TAX:
According to the Announcement of the President of the General Statistical Office of 2020 the average selling price of wood, calculated by the average price of wood, obtained by the forest inspectorate in the first three quarters of 2020. Price is 196,84 per 1m3.
TAX FOR MEANS OF TRANSPORT *:
1) of trucks with Gross Vehicle Weight:
a) above 3.5 tons to 5.5 tons including PLN 65.00
b) above 5.5 tons up to and including 9 tons PLN 715.00
c) more than 9 tons and below 12 tons PLN 877.00
2) for trucks with a total weight equal to or greater than 12 tons:
|
Number of axles and maximum permissible gross laden weight (in tons)
|
Driving axles with air suspension or equivalent (in PLN) |
Other driving axle suspension systems (in PLN)
|
|
|
TWO AXLES |
|||
|
not less than |
less than |
|
|
|
12 |
including 13 |
130,00 |
139,00 |
|
above13 |
including 14 |
260,00 |
384,00 |
|
above 14 |
including 15 |
910,00 |
1007,00 |
|
above 15 |
|
910,00 |
1300,00 |
|
THREE AXLES |
|||
|
not less than |
less than |
|
|
|
12 |
including 17 |
139,00 |
242,00 |
|
above 17 |
including 19 |
242,00 |
496,00 |
|
above 19 |
including 21 |
496,00 |
644,00 |
|
above 21 |
including 23 |
644,00 |
992,00 |
|
above 23 |
including 25 |
1495,00 |
1542,00 |
|
above 25 |
|
1495,00 |
1755,00 |
|
FOUR AXLES AND MORE |
|||
|
not less than |
less than |
|
|
|
12 |
including 25 |
644,00 |
653,00 |
|
above 25 |
including 27 |
653,00 |
1019,00 |
|
above 27 |
including 29 |
1019,00 |
1618,00 |
|
above 29 |
including 31 |
1618,00 |
2399,00 |
|
above 31 |
|
1618,00 |
2399,00 |
3) for a truck tractor or ballast truck adapted for use with a semi-trailer or trailer with a total weight of the vehicle:
a) from 3.5 tons and below 12 tons PLN 65.00
4) for a truck tractor or ballast truck adapted for use with a semi-trailer or trailer with a total weight of the vehicle equal to or greater than 12 tons:
|
Maximum gross weight of the combination vehicle tractor + semi-trailer; ballast tractor and trailer (in tons) |
Driving axles with air suspension or suspension recognized as equivalent (in PLN) |
Other driving axle suspension systems (in PLN)
|
|
|
TWO AXLES |
|||
|
not less than |
less than |
|
|
|
12 |
including 18 |
65,00 |
65,00 |
|
above 18 |
including 25 |
260,00 |
470,00 |
|
above 25 |
including 31 |
548,00 |
899,00 |
|
above 31 |
including 36 |
1382,00 |
1895,00 |
|
above 36 |
|
1488,00 |
1895,00 |
|
THREE AXLES AND MORE |
|||
|
not less than |
less than |
|
|
|
12 |
including 36 |
1219,00 |
1685,00 |
|
above 36 |
|
1685,00 |
2493,00 |
5) for trailer and semi-trailer, which together with a motor vehicle have a permissible total weight from 7 tons and below 12 tons, with the exception related only to the agricultural activities carried on by the taxpayer of agricultural tax PLN 455,00
6) for trailer and semi-trailer, which together with a motor vehicle have permissible total weight equal to or greater than 12 tons, with the exception related only to the agricultural activities carried on by the taxpayer of agricultural tax:
|
Maximum gross weight of the combination vehicle tractor + semi-trailer; ballast tractor and trailer (in tons) |
Driving axles with air suspension or suspension recognized as equivalent (in PLN) |
Other driving axle suspension systems (in PLN)
|
|
|
ONE AXLE |
|||
|
not less than |
less than |
|
|
|
12 |
including 18 |
585,00 |
65,00 |
|
above 18 |
including 25 |
715,00 |
585,00 |
|
above 25 |
including 36 |
313,00 |
549,00 |
|
above 36 |
|
313,00 |
549,00 |
|
TWO AXLES |
|||
|
not less than |
less than |
|
|
|
12 |
including 28 |
650,00 |
715,00 |
|
above 28 |
including 33 |
780,00 |
832,00 |
|
above 33 |
including 36 |
1105,00 |
1263,00 |
|
above 36 |
|
1124,00 |
1663,00 |
|
THREE AXLES AND MORE |
|||
|
not less than |
less than |
|
|
|
12 |
including 36 |
1105,00 |
922,00 |
|
above 36 |
|
1294,00 |
1300,00 |
7) for a bus, depending on the number of seats:
a) less than 30 seats PLN 810,00,
b) equal to or higher than 30 seats PLN 1314.00
LOCAL CHARGES:
|
No. |
Name of charge |
Rate for 2018 in PLN |
Maximum rate according to the announcement of the Minister of Finance in PLN |
|
1. |
Market charge* |
|
cannot exceed PLN 765,94 daily
|
|
a |
The area of the town of Bobolice in the part of the plot in Spichrzowa Street in Tylna Street, in Jedności Narodowej Street * * the sales made in Jedności Narodowej Street it is required to obtain permission from the commune by the applicant |
PLN 5 a day for each occupied and started 1 m2, with sales made from the hand, cart, hand truck, etc .; |
|
|
b |
sale by car, semi-trailer, etc. |
PLN 15 daily (maximum laden mass up to 2,3 t) PLN 30 daily (maximum laden mass of more than 2,3 t) |
|
|
2. |
Local charge in places with favorable climatic characteristics, landscape values and conditions enabling people to stay there for such purposes – the village of Porost, collected from individuals staying longer than a day for tourism, leisure, etc .. |
- adults – PLN 2,00 for each day of stay-children and young learners – PLN 1,50 for each day |
cannot exceed PLN 2,22 daily |
|
3. |
Charge for having dogs * |
PLN 121,24 annually for each dog |
cannot exceed PLN 121,24 annually for one dog |
EXEMPTIONS FROM CHARGES:
They were introduced by resolutions of the Town Council and include:
• charge for having dogs - dogs vaccinated against rabies are exempt from charges on the basis of a document (certificate, confirmation) issued by the veterinarian performing the vaccinations.
• market charge - agricultural-food market in Dworcowa Street in Bobolice - free, no market charge.
For more information about rates, current declaration forms can be found at www.bip.bobolice.pl tab Commune finances - Local taxes and fees - Local taxes and fees in 2018.
Updated: 2023-02-01