According to the latest changes which took effect in 2018 and can't be considered as such anymore, the Income Tax Act, article 30g imposes a Tax on commercial revenue taken from commercial real estate for Buildings if their initial value exceeds PLN 10 mln (approx. EUR 2.36 mln), only the excess turnover over PLN 10 mln will be subject to a 0.035% taxation. Article 30g 1) establishes a list of real estate subject to this tax including shopping malls, retail shops or outlets. De facto, only larger retailers and shopping malls will be taxed. 