Collective water supply and sewage disposal fees

1 m3 net rate gross rate
water 4,77 zł 5,15 zł
sewage 4,88 zł 5,27 zł

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.

 

See the resolution for details

Property tax rates

1 m2 area Type of land
0,93 zł land related to economic activity, regardless of the classification in the Land and Property Register
4,71 zł land under lakes used for retention reservoirs or hydropower plants
0,49 zł remaining land including land used for paid statutory public benefit activity conducted by public benefit organizations
1 m2 usable area Buildings or their parts
0,79 zł living area
23,47 zł associated with running a business and residential buildings or theirs parts used for a business activity
10,98 zł used for a business activity in certified seeds trade
4,78 zł related to the provision of health services within the meaning of the provisions on medical activity, used by providers of those services
7,90 zł remaining buildings or their parts including those used for paid statutory public benefit activity realised by public benefit organization
7,90 zł farm buildings
7,90 zł 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 2018, property tax rates which were in effect in the Bydgoszcz City Council resolution LII/1083/17 of 29 November 2017.

 

See the resolution for details

Perpetual usufruct

Perpetual usufruct is specific to the Polish civil law and is one of three property rights concerning the use of land, the remaining two being ownership and limited property rights. Perpetual usufruct involves delegating the use of a land property which is owned by the State Treasury, the local government or their associations to a natural or a legal person for a fixed time of 99 years (in some cases less but not less than 40 years).  This mainly applies to land located within the administrative borders of cities. Before the end of the contract, a perpetual user has the right to request an extension of the contract for a period of another 40 or 99 years.

 

After the acquisition of the property, a usufructary makes the first perpetual usufruct payment of 15% to 25% of the price of the land (a one-time fee). The percentage is determined by the owner of the property after obtaining a valuation from a property appraiser. Annual fee payment is due by the end of March each year. The fee depends on the agreed property use purpose.

Stawka procentowa Przeznaczenie nieruchomości
0,3% for the purposes of national defence and security, including fire protection, the construction of religious objects, charity and non-profit caregiving, cultural, therapeutic, educational and scientific activities
1% for agricultural purposes, housing, the implementation of technical infrastructure facilities and other public purposes as well as sports activities
2% for tourism
3% other land property

If the land was given to perpetual use for more than one purpose, the percentage rate of the annual fee shall be calculated based on the primary use specified in the contract.

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