Since 2018 the so-called minimum income tax on commercial real estate (e. g. shopping centre, department store, independent shop and boutique, office building) of 0.035% has been introduced. It refers to properties whose initial value exceeds PLN 10 mln. The tax base is the income corresponding to the initial value of an initial fixed asset determined as at the first day of each month resulting from the records, reduced by the amount of PLN 10 million. You can settle this obligation in two ways: pay the minimum tax and, when calculating CIT advance payment (PIT), deduct this PIT (CIT) or pay the full amount of CIT advance payment if it is lower than the minimum tax amount.
Read more about the Polish property tax