On 5 August 2015, Poland's maximum property tax rates for 2016 were approved by Minister of Finance Mateusz Szczurek. Under Polish law, property tax is levied at rates set by the municipalities based on property area and type, with maximum rates set by the government. For 2016, the maximum rate for land used for business remains PLN 0.89 per square meter, while the maximum rate for buildings used for business is reduced from PLN 23.03 per square meter to PM 22.86.