|1 m3||net rate||gross rate|
|water||4,77 PLN||5,15 PLN|
|sewage||4,88 PLN||5,27 PLN|
Collective water supply and sewage disposal fees
Subscription for maintaining the water supply and sewerage facilities is not included in the rates and is paid in a form of an additional fee based on the maximum level of demand for water supply and sewage disposal services resulting from the type and the number of draw-off points installed at the customer’s premises. The subscription fee includes the maintenance costs of the supply and disposal system and is calculated based on the main meter indication.
Property tax rates
|1 m2 area||Type of land|
|0,95 PLN||land related to economic activity, regardless of the classification in the Land and Property Register|
|4,80 PLN||land under lakes used for retention reservoirs or hydropower plants|
|0,50 PLN||remaining land including land used for paid statutory public benefit activity conducted by public benefit organizations|
|3,15 PLN||undeveloped land covered by the revitalisation area and located in areas for which the local spatial
development plan provides for housing, services or mixed-use buildings covering only these types of
buildings, if a period of 4 years has elapsed since the date of entry into force of this plan with regard to
these land and construction has not been completed in accordance with the provisions of the Construction Law
|1 m2 usable area||Buildings or their parts|
|0,81 PLN||living area|
|23,90 PLN||associated with running a business and residential buildings or theirs parts used for a business activity|
|11,18 PLN||used for a business activity in certified seeds trade|
|4,87 PLN||related to the provision of health services within the meaning of the provisions on medical activity, used by providers of those services|
|8,05 PLN||remaining buildings or their parts including those used for paid statutory public benefit activity realised by public benefit organization|
|8,05 PLN||farm buildings|
|8,05 PLN||garages not connected with economic activity|
Property tax rate on buildings – 2% of their value as determined based on Art. 4, par. 1, item 3 and item 3-7 of the Act on Local Taxes and Fees.
In the tax year 2020, property tax rates which were in effect in the Bydgoszcz City Council resolution XVIII/423/19 of 27 November 2019.