The Hrubieszow City Council at a session on November 25 passed a resolution to introduce property tax exemptions for entrepreneurs.

Such exemptions may be granted to real estate (structures and buildings or parts thereof, as well as land) occupied for business activities, where new investments have been made and new jobs have been created in connection with the investment. However, the exemption does not apply to real estate occupied for gas stations, banks, lending, credit and insurance activities, and commercial activities.

The exemption applies to investments purchased or put into use after December 31, 2020, and in the case of the creation of new jobs after the effective date of the resolution.

The period of the property tax exemption will depend on the size of the investment and the number of jobs created.

Thus, an entrepreneur who has carried out an investment whose eligible costs amounted to no less than PLN 100,000 and created 3 new jobs will be able to take advantage of the real estate tax exemption for a period of 12 months. On the other hand, an entrepreneur who carried out an investment whose eligible costs amounted to no less than PLN 200,000 and created 6 new jobs will be able to take advantage of property tax exemption for a period of 24 months. However, the condition, in both cases, is to maintain the new jobs during the exemption period (for 12 or 24 months) and after its termination for another 12 or 24 months.

An entrepreneur intending to take advantage of the real estate tax exemption is required to submit a letter informing the City Council of the exemption, together with the real estate tax return or its correction for the tax year, or information on real estate and construction facilities or its correction.

For more information on the possibility of taking advantage of the exemptions, contact the Finance and Taxation Department, tel. 84 696 23 80, w. 58, e-mail: finanse@miasto.hrubieszow.pl.

To download RESOLUTION NO. XLII/328/2021 OF THE MUNICIPAL COUNCIL IN HRUBIESZow dated November 25, 2021 on introducing exemptions from real estate tax and determining conditions for granting de minimis aid to entrepreneurs in connection with the implementation of new investments and creation of new jobs.