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Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure PL-2022-10/2383 – measures in Poland

City of Ciechanów exempts private hosts of refugees from real estate tax

Ulga w podatku od nieruchomości

Country Poland , applies locally

    • – PL7 MAKROREGION CENTRALNY
Time period Temporary, 01 March 2022 – 31 December 2022
Context War in Ukraine
Type Legislations or other statutory regulations
Category Measures to prevent social hardship
– Keeping or obtaining a safe home
Author Jan Czarzasty (Warsaw School of Economics)
Measure added 20 May 2022 (updated 02 March 2023)

Background information

Many refugees sought shelter in Poland after Russia invaded Ukraine on 24 February 2022. Some Polish people decided to offer accommodation to Ukrainian refugees. The city of Ciechanów has introduced a new policy to help these people in the form of a real estate tax burden. Bill nr 491/L/2022 was voted on and passed during an extraordinary city council sitting.

Content of measure

The mayor of the city of Ciechanów has proposed a new bill, which will allow its citizens not to pay the real estate tax. The tax exemptions will be granted if people decide to provide accommodation for refugees from Ukraine. In Poland, the real estate tax is calculated based on the square meters of the property. The policy shall be applicable until the end of the year and was voted on during an extraordinary city council sitting on 1 March 2022. There are no specific requirements, but all the citizens who have welcomed refugees into their homes will need to file two documents in order to be exempted from the tax payments. The exemption will cover the entire period of 2022.

Use of measure

No data to be reported.

Target groups

Workers Businesses Citizens
Does not apply to workers Does not apply to businesses Migrants or refugees
Other groups of citizens

Actors and funding

Actors Funding
Local / regional government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Unknown Unknown
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: N/A

Involvement

Unknown.

Views and reactions

Unknown.

Sources

Citation

Eurofound (2022), City of Ciechanów exempts private hosts of refugees from real estate tax, measure PL-2022-10/2383 (measures in Poland), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/PL-2022-10_2383.html

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