Communal contributions

The communal contribution for buildings is calculated by multiplying the volume of the building under construction, or a completed building expressed in m³ by the unit value of the communal contribution.

The communal contribution for outdoor swimming pools, outdoor playgrounds and other outdoor buildings is determined by multiplying the floor area of the building under construction or completed building expressed in m² by the unit value of the communal contribution.

The communal contribution for tanks for oil and other liquids with a cover whose height changes is determined in m3 as the actual volume of the tank up to a height of one meter from the upper elevation of its bottom. By a special ordinance, the minister will prescribe in detail the manner of determining the volume and area of buildings for the purpose of calculating the communal contribution.

The communal contribution is not paid for construction and legalization of:

• communal infrastructure and fire houses,
• military buildings,
• transport, water, maritime, communication and electronic communication infrastructure,
• overhead and underground product pipelines and lines,
• sports and children’s playgrounds,
• fences, walls and retaining walls,
• parking lots, roads, paths, bridges, fountains, water tanks, septic tanks, solar collectors, photovoltaic modules on a building plot or the scope of interventions in the space of the existing building, or in an existing building intended for the use of that building
• monuments.

Landowners or investors who build residential buildings with three or more apartments are exempt from paying the communal contribution in full.

Landowners or investors who build family houses and residential buildings with two apartments or less are partially exempted from paying the communal contribution and a coefficient of 0.5 is calculated in relation to the unit price of the communal contribution.

The amount of the communal contribution for the residential part of the building will be calculated for landowners or investors who build residential and commercial buildings depending on the number of apartments referred to in paragraphs 1 and / or 2 of this Article, and for the business part of the building, taking into account Article 11.

Landowners or investors who build production buildings with associated warehouses (warehouses for raw materials and finished products) are exempt from paying the utility contribution in full.

Landowners or investors – natural and legal persons – who have the status of a protected workshop and who have fulfilled all other conditions prescribed by the Ordinance on protected and integrative workshops, are exempt from paying utility contributions when building a building to perform their core business.

Landowners or investors who erect buildings for performing creative, cultural and other activities listed below are exempt from paying the communal contribution in full:

• Museum activities
• Work of historic sites and buildings and similar attractions for visitors
• Performing activities
• Ancillary activities in performing arts
• Artistic creativity
• Artistic facilities
• Education and teaching in the field of culture
• Reproduction of recorded recordings
• Sound recording and music publishing activities
• Education and teaching in the field of culture
• Manufacture of musical instruments
• Rental and leasing of other machinery, equipment and tangible goods
• Specialized design activities
• Production of films, video-films and television programs
• Activities following the production of films, video-films and television programs
• Distribution of films, video-films and television programs
• Film screening activities
• Radio broadcasting
• TV broadcasting
• Video cassette and disc rental
• Photographic activities
• Manufacture of luggage, handbags and the like, saddlery and harness goods
• Manufacture of other wood products, cork products, products made of straw and wicker materials
• Manufacture of ceramic and household products
• Manufacture of other ceramic products
• Manufacture of jewellery and related products
• Manufacture of imitation jewellery (bijouterie) and related products
• Manufacture of musical instruments
• Architectural activities
• Publishing of computer games
• Publishing of other software
• Computer programming
• Computer consultancy
• Computer equipment and system management
• Other information technology and computer service activities
• Processing of data, server services and related activities
• Internet portals
• Publishing of books
• Publishing of newspapers
• Publishing of magazines and periodicals
• Other publishing activities
• News agency activities
• Accounting, bookkeeping and auditing activities, tax consultancy
• Translation activities and interpreting services
• Public relations and communication activities
• Advertising agencies (advertising and promotion)
• Media advertising
• Other monetary intermediation
• Life insurance
• Other insurance
• Re-insurance
• Pension funds
• Research and experimental development in biotechnology
• Other research and experimental development in natural, technical and technological sciences
• Research and experimental development in humanities and social sciences
• Advertising, publicity and promotion agencies
• Media advertising
• Market research and public opinion polls
• Veterinary activities
• Employment agency activities
• Temporary employment agency activities
• Other representation of human resources
• Private protection activities
• Security services with the assistance of security systems
• Researched activities
• Education
• Healthcare activities
• Social care activities with accommodation
• Social care activities without accommodation.

To the person liable to pay the communal contribution partially or who is completely exempt from payment of the communal contribution, the communal contribution will be charged in full, if the purpose of the building is changed, on the basis of which the partial or full exemption from payment was obtained, all within 10 years from obtaining the construction permit, that is, the act on which basis it can be built.

The payer who is partially or fully exempt from payment of the communal contribution is obliged to report any change in circumstances within 15 days from the day of its occurrence.

These provisions relating to the exemption from payment of the communal contribution in full or partially are not applicable to the legalization of buildings and/or other facilities.