The year 2025 brings key changes to Polish construction law that may significantly affect both individual investors and entrepreneurs. On the one hand, the legislator seeks to streamline spatial planning and improve procedures; on the other, the new regulations introduce challenges that will require swift adaptation.

General Pans – a new basis for spatial planning

One of the most significant elements of the planning reform is the introduction of general plans, which will replace the current “studies of conditions and directions of spatial development.” Municipalities will be required to adopt them no later than 31 December 2025. After that date, zoning decisions (decisions on development conditions) may be issued only for areas covered by local zoning plans or the new general plans.

This change is both fundamental and far-reaching. Until now, the existing studies have served only as indicative and have not been legally binding. Following the amendment, general plans will become the binding planning basis, setting the frameworks and limitations for future investments.

In practice, this may place greater pressure on current landowners whose properties are not covered by local zoning plans. Many are already submitting applications for zoning decisions out of concern that, from 2026 onwards, obtaining such decisions may become significantly more difficult—or in some cases, no longer possible.

Facilitations for investment projects – expanded catalogue of construction notifications

At the same time, the legislator proposes procedural simplifications by expanding the catalogue of projects that may be carried out on the basis of a construction notification rather than of a building permit.

Under the new regulations, this simplified procedure will include, among others to:

  • detached small-scale protective structures up to 35 m²,
  • public utility buildings up to 200 m²,
  • telecommunications containers,
  • sports fields and tennis courts,
  • household terraces (within specified limits),
  • culverts and watercourse carried out on the basis on notification.

This change are expected to significantly simplify and accelerate the implementation of many investment projects.

Other changes introduced by the Amendments

The amendment also introduces new, more precise statutory definitions of the terms “building” and “structure” (construction facility), intended to eliminate previous interpretative ambiguities. These changes will also affect property taxation, as the classification of an object as either a building or a structure directly determines the applicable local tax rate.

In practice, investors will therefore need to carefully assess which category their properties fall into.

The new regulations will also address the taxation of garages. Those located within residential buildings will benefit a lower property tax rate, whereas detached garages will remain to be taxed under less favourable rules.

Additionally, the legislator will allow the transfer of a building permit for a selected part of an investment project, for example in the event of the sale of part of a development. This will be possible provided that the separated part is capable of functioning independently, may be covered by a separate permit and is accompanied by an additional declaration regarding the construction design.

Summary

The year 2025 will mark the beginning of a comprehensive reform of construction law in Poland. Investors and landowners should already be closely monitoring planning resolutions adopted by their municipalities, making use of new notification-based procedures, preparing for revised definitions and legal rules and taking advantage of the procedural simplifications introduced by the amendment.

Participation in public consultations concerning general plans will also be crucial, as it offers a genuine opportunity to influence future investment conditions.

Importantly, these changes have a dual character: it introduces stricter development conditions, for example by linking zoning decisions to the new general plans, while at the same time easing procedures for less complex projects, potentially may accelerate their implementation.