What is usable area and how to calculate it?

If you are looking for a new apartment, one of the most important criteria that will help you make a decision is the area of the property. Calculating it seems simple, as theoretically, the mathematical knowledge required is at the elementary school level. But what is the reality? Usable area is one of the most important parameters describing apartments and houses. It turns out that in Poland there are various definitions that coexist, all stemming from legal regulations. The usable area of your house or apartment may differ depending on the calculation of property tax, inheritance and donation tax, and yet another value will be provided by the developer in the information brochure. How to calculate the usable area depending on the purpose of the measurement?

Usable area and the purpose of the measurement, or equivalent definitions

The definition of usable area, which determines the calculation method, depends on several legal acts that simultaneously apply in Poland. Various laws are relevant depending on the purpose for which the usable area is calculated.

Key legal acts regarding the usable area of real estate:

• The Local Taxes and Fees Act of 1991 – the usable area is used to calculate the property tax payable by the owner.
• The Inheritance and Donations Tax Act of 1983 – the usable area allows for estimating the property value and, based on that, calculating the tax amount.
• The Tenants' Rights Protection Act of 2001 – the usable area calculated on this basis is included in the rental agreement.
• The Construction Law and the Regulation of the Minister of Development from 2020 – based on this, developers provide the usable area, using deductions in accordance with the standard PN-ISO 9836:1997.

Regardless of the method used, there are several key principles on the basis of which usable area is usually calculated:

• The measurement includes the internal outline of the walls, and the usable area does not include the plaster, ceramic tiles, and other finishing materials.
• Small spaces, such as radiator recesses, are not included in the measurement.
• The usable area does not include spaces with a height below 1.4 m, such as under a sloped ceiling.
• Spaces with a height from 1.4 m to 2.2 m are counted towards the usable area with only a 50% share.

The above legal acts, however, determine additional differences in the method of calculating usable area and lead to inconsistencies that require clarification.

Usable Area for Property Tax

According to the applicable law, the usable area of a house for property tax is calculated based on the above principles after summing the areas of all floors. The basement, underground garage, and usable attic are included in the calculations. The usable area does not apply to space occupied by walls, elevator shafts, and staircases.

Usable Area for Inheritance and Donation Tax

The usable area for calculating inheritance and donation tax is determined on very similar principles. The difference is that, in this case, the basement is not taken into account. If the building has an underground floor, the usable area will be smaller than that used for property tax purposes.

Usable Area of an Apartment from a Developer

If you are browsing new apartments in Wrocław and wondering what the usable area provided by the developer means, we are here to explain. According to current law, the measurement of the area of such a property is carried out by a specialist with construction qualifications who is commissioned by the developer. The usable area is measured with an accuracy of one centimeter and is then provided in square meters with an accuracy of two decimal places.

Key Rules for Calculating the Usable Area of an Apartment from a Developer:

• The usable area does not include the space occupied by walls and baseboards.
• Internal stairs, unused attics, balconies, and loggias are not included in the usable area.
• The usable area includes, among others, conservatories, mezzanines, and built-in closets and wardrobes.
• Whether the basement located in the common area is included in the usable area depends on the entry in the property register.
• In the case of houses, the garage and boiler room are included in the usable area.

Powierzchnia użytkowa w umowie najmu 

Another definition of usable area appears in the Act on the Protection of Tenants' Rights. According to this document, usable area refers to all rooms in the premises regardless of their purpose and manner of use. However, the area does not include mezzanines, wardrobes and wall niches, attics, balconies, terraces, loggias, cellars, and storage rooms designated for storing fuel.

Not just usable area. What else to consider when buying an apartment?

Knowing how the usable area of an apartment is calculated makes it easier to make an informed choice. However, before making a decision, also pay attention to other key factors. Cozy buildings, abundant greenery, safety, efficient access to the city center, and a well-thought-out layout of rooms, as seen in the Wrocław investment Viva Jagodno, are just as important as the available area.