Planning charge (annuity)

The effect of adopting a local spatial development plan may be an increase in the value of the real property. This effect may occur when the local spatial development plan introduces conditions and rules of use of the real property which are favourable to the owner. The increase in the value of the real property as a result of the adoption or amendment of the local spatial development plan may, for example, result from the lifting of the prohibition on the development of the real property or other restrictions on its development or use.
The legislator introduced in Article 37(6) to (7) of the Act of 27 March 2003 on planning and spatial development a special institution in the event of an increase in the value of real estate.

When can a municipality claim a planning fee?

According to current legislation, the municipal executive body (mayor, mayor or town mayor) sets the planning fee by decision immediately after receiving from the notary an extract of the notarial deed, the subject of which is the disposal of real estate.
The planning charge is sometimes referred to as a planning annuity. Contrary to the suggestion that the word ‘annuity’ brings to mind, it is paid as a one-off payment.
The planning fee is the municipality’s own revenue. It was intended by the creators of the Act that the income from the planning fees would be used to cover expenses related to planning damage arising as a result of enacting or amending a local spatial development plan.

Decision fixing the amount of the planning fee for the future in the event of disposal of the property

Expecting a decision on payment of a planning fee, the owner or perpetual usufructuary of real property, the value of which has increased in connection with the enactment or amendment of the local plan, may request the executive body of the municipality to determine, by way of a decision, the amount of the fee before selling it.

The amount of the planning fee

The planning fee rate may not be higher than 30%. The amount of this rate is determined in the content of the local spatial development plan, being its obligatory element.

Deadline for the planning fee decision

A decision on the determination of the amount of the planning fee may be issued within 5 years of the date on which the local plan or its amendment became effective. After the lapse of that period, the issuance of a decision is inadmissible. Therefore, if the property is not disposed of within this period, the planning fee cannot be calculated.
Legal status as of 10.07.2024