Property owners will pay back the rain tax with interest several years later.

• Reduction of natural retention should be understood as development of the area (the surface of the building's roof) and hardening, e.g. making the surface impermeable (surface made of asphalt, concrete, paving stones).
• The amount of the fee depends on the size of the sealed surface, understood as the built-up area excluded from the biologically active surface, and the use of retention compensation.
• Check the applicable fees for reducing natural land retention.

The retention fee is a fee for reducing natural area retention , which was introduced from 1 January 2018 in accordance with Article 269 paragraph 1 point 1 and Article 272 paragraph 8 of the Act of 20 July 2017 - Water Law (Journal of Laws of 2020, item 310, as amended).

The fee applies to properties that meet all of the following conditions:

• the area of the property is over 3,500 square meters,
• construction works permanently attached to the ground have been constructed on the property or construction works are being carried out on it, excluding more than 70% of the surface from the biologically active area,
• The property is located in areas not covered by open or closed sewer systems. Examples of open stormwater drainage systems include ditches and drainage systems. Closed systems include pipelines and closed sewers with manholes. A property connected to a combined sewer system is exempt from the fee. However, the fee exemption does not apply to a property that only has access to a sanitary sewer system. If the property meets the area requirements but is connected to a stormwater drainage system, it is exempt from paying the fee for reducing natural groundwater retention.

Reduction of natural retention should be understood as development of the area (the surface of the building's roof) and hardening, e.g. making the surface impermeable (surface made of asphalt, concrete, paving stones).

The fee for reducing natural land retention is payable by natural persons, legal entities, organizational units, including companies without legal personality , which are:

• owners of real estate or buildings,
• independent owners of real estate or buildings,
• perpetual users of land,
• owners of real estate or parts thereof or buildings or parts thereof, owned by the State Treasury or a local government unit.

The fee applies to one property, so it applies to plots covered by one land and mortgage register.

The amount of the fee depends on the size of the sealed surface, understood as the built-up area excluded from the biologically active surface, and the use of retention compensation.

When determining the fee amount, a billing period of a quarter is taken into account.

The unit rates of fees for water services for reducing natural land retention as a result of carrying out works or constructions permanently attached to the ground on a property with an area exceeding 3,500 m2, which have the effect of reducing this retention by excluding more than 70 percent of the property surface from the biologically active area in areas not covered by open or closed sewer systems are as follows:

1. without devices for retaining water from sealed surfaces permanently attached to the ground - PLN 0.50 per 1 m2 for 1 year;
2. with devices for water retention from sealed surfaces with the capacity of: a) up to 10 percent of annual runoff from sealed surfaces permanently bound to the ground - PLN 0.30 per 1 m2 for 1 year, b) from 10 to 30 percent of annual runoff from sealed areas permanently bound to the ground - PLN 0.15 per 1 m2 for 1 year,

   c) above 30 percent of annual runoff from sealed surfaces permanently attached to the ground - PLN 0.05 per 1 square meter for 1 year.

The following are not subject to the fee:

• roadways of public roads and railways from which rainwater or meltwater is discharged into waters or into the ground using water facilities enabling the retention or infiltration of these waters,
• churches and other religious associations.

To avoid high bills or completely get rid of the obligation to pay, you should invest in retention devices:

• rainwater tanks,
• green roofs,
• permeable surfaces (e.g. gravel, openwork slabs).

To pay the retention fee, the plot owner or manager must submit a declaration to the municipal office , based on which the municipality will determine the amount due. The decision on the rainwater fee, along with the payment deadline, is issued by the commune head, mayor, or city president after verifying the plot documentation.

If, as of January 1, 2018, an entity was required to submit a declaration and pay a fee, but has not done so before, it may receive a payment demand with interest for the past years. Therefore, it is necessary to submit overdue declarations covering the entire period of the obligation from January 1, 2018.