For land
1. Related to running a business 0,85 zł/m²
2. By lakes, destined for retention water reservoirs or hydroelectric power plants 4,71 zł/m²
3. Other, including buildings used for payable statutory activity of public benefit activity by public benefit organizations 0,15 zł/m²
For buildings
1. Residential 0,40 zł/m²
2. Related to running business and residential buildings or parts of such buildings used for business 18,00 zł/m²
3. Used for running a business in the field of turnover of certified seed material 10,98 zł/m²
4. Related to the provision of health services in the meaning of the provision of medical activity 4,78 zł/m²
For structures 2% their value as determined on the basis of Article 4 section 1 point 3 and section 3-7