Real estate tax exemption
Entrepreneurs can apply for periodic exemption from real estate tax under Regional Investment Aid or de minimis aid. This aid is intended to support the economic development of Dzierżoniów.
Regional Investment Aid
Who can get an exemption?
An enterprise may receive real estate tax exemption in connection with the implementation of a new investment consisting of:
in the case of micro, small and medium-sized enterprises
- construction of a new plant,
- diversification of the company's production/services by introducing new additional products/services,
- expansion of an existing enterprise,
- a fundamental change in the overall production/service process of the existing enterprise,
- acquisition of assets belonging to an enterprise that is in liquidation or would be liquidated if it were not acquired,
in the case of a large entrepreneur:
- construction of a new plant or diversification of the enterprise's production/services by introducing new additional products/services - the financing ban applies to the same or similar activity previously conducted by the entrepreneur, and the same or similar activity is an activity falling within the scope of the same class (4-digit numerical code ) in the NACE statistical classification of economic activities, Rev.2,
- acquisition of assets belonging to an enterprise that is in liquidation or would be liquidated if it had not been acquired - the financing prohibition applies to the same or similar activities previously conducted in the acquired/closed plant (regardless of what the purchaser of the plant does/did), new activity that is to be carried out using the acquired assets, it cannot be the same or similar to the activities carried out in the establishment before the acquisition.
What taxable items are exempt?
Buildings or parts thereof located in the city, structures or parts thereof, land or parts thereof directly related to a new investment as part of business activity are exempt from real estate tax.
For what period is the exemption granted?
The exemption is available until the end of the month preceding the month in which the maximum aid intensity was exceeded, but no longer than until the end of the month preceding the month in which 3 years from the date of granting the aid expire.
What to do to get an exemption?
A written notification must be submitted at the planning stage of a new investment, which means that no construction work or purchase of machinery and equipment can begin before the notification is submitted.
What are the obligations of a company that has acquired the right to exemption?
- starting work on a new investment within 12 months from the date of notification,
- completion of the new investment within 3 years from the start of work on the new investment,
- maintaining the investment in a given region for a period of at least 5 years, and in the case of SMEs, at least 3 years.
The resolution regarding Regional Investment Aid is valid until December 31, 2026.
The resolution regarding Regional Investment Aid can be found in the Public Information Bulletin of the Dzierżoniów Municipality.
Entrepreneurs can also benefit from real estate tax exemption in the form of de mininimis aid.
The total amount of de minimis aid granted to one enterprise may not exceed EUR 300,000 over the past 3 years.The resolutions regarding de minimis aid are valid until June 30, 2031.
Entrepreneurs from Dzierżoniów can apply for support when:
• run a catering business within the city center - the property tax exemption is valid for a maximum period of 2 years;
• build or rebuild public parking lots - property tax exemption is granted for a maximum period of 3 years;
• permanently eliminate architectural barriers for people with disabilities in the company - real estate tax exemption is granted for a period of 2 years or 3 years if the subject of the exemption is located in the revitalization area;
• change the heating method in the company (from non-ecological to ecological) - property tax exemption is granted for a period of 2 years or 3 years if the subject of the exemption is located in the revitalization area
Detailed conditions entitling you to the real estate tax exemption are included in individual resolutions of the Dzierżoniów City Council, included in the Public Information Bulletin of the Dzierżoniów Municipality.
Detailed information is provided by Marcin Szczepanowski, tel. 74 645 08 21, e-mail: mszczepanowskium [dot] dzierzoniow [dot] pl (mszczepanowski[at]um[dot]dzierzoniow[dot]pl)