Exemption of railway infrastructure from property tax – who can benefit and when?
2 August 2025
Exemption for railway sidings – tax relief, not state aid Since 2017, Polish local tax regulations (Article 7(1)(1) of the Local Tax Act) have provided for a property tax exemption for railway infrastructure made available to carriers. According to the Act, “land, buildings and structures forming part of railway infrastructure” are exempt (a list of […]