The tenancy tax in interwar Poland until 1936

Abstract

Tenancy tax, payable to municipal communes was imposed in 1921, initially in the areas formerly administered by Russian and Austrian authorities. From 1923 regulations on municipal tenancy tax were also in force in the former Prussian territory. In 1925, besides the municipal tenancy tax, the authorities instituted the national tenancy tax (benefitting the National Fund for Urban Expansion) as well as the housing tax contributing to the Military Housing Fund. As a result, in accordance with these rules, the same places and the same individuals were subject to three taxes (whose total value was up to 15% of the rent). The situation changed in 1926, when one tenancy tax was introduced; the relevant proceeds were designated for municipal communes, the National Fund for Urban Expansion and the Military Housing Fund. This change resulted in decreased obligatory charges.