Changes to rain tax as of 1 January 2022

Rain tax is simply the common name for a fee for reducing the natural retention of land. This tax has been in force in Poland since 1 January 2018, but until now it has mainly covered companies and owners of large plots of land. Up until now, it has applied to properties larger than 3 500 m2 and at the same time with at least 70% built-up area. Moreover, owners of properties connected to the sewerage system have been exempted from this tax.

Rain tax - what is going to be changed?

The planned changes are expected to result in a significant increase in the number of people who will have to pay the rain tax. As from January 2022, the fee is to apply to owners of properties with an area exceeding 600 m2. Moreover, the obligation to pay will arise if the house, garage, car park or paved paths and driveways on the plot jointly occupy 50% of the land area. As a result, not only the owners of large-size properties, but also the owners of many single-family houses will be subject to such payment.

The anticipated increase in the number of rain tax payers is also the result of a proposal to delete from the Act the principle that the fee is not payable on properties with open or closed sewer systems. Now, the owner of a building in a sewered area that occupies up to 80% of the plot does not pay the retention reduction fees. He only pays for the discharge of rainwater into the sewerage system. However, after the change in the legislation, there will be an obligation to pay a fee for reducing retention in such a case.

Rain tax - rates for 2022

Under the proposed changes for 2022, the unit rate of rain tax is set as follows:

• without water retention devices from sealed surfaces permanently connected to the ground - PLN 1.50 per 1 m2 for 1 year (currently PLN 1),
• with water retention devices from sealed surfaces with a capacity of up to 10% of the annual outflow from sealed surfaces permanently connected to the ground - PLN 0.90 per 1 m2 for 1 year (currently PLN 0.60),
• with water retention devices from sealed surfaces with a capacity of 10 to 30% of the annual outflow from sealed surfaces permanently connected to the ground - PLN 0.45 per 1 m2 for 1 year (currently PLN 0.30).