Act on Local Taxes and Charges

Act of 12 January 1991, on Local Taxes and Charges

Usable floor area, according to the Act, is the area measured along internal length of the building’s walls, excluding staircase and lift shaft areas.

50% of the areas of rooms or parts thereof, and some storeys with clear height ranging from 1.40m to 2.20m; these areas are disregarded for heights under 1.40m.