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 an 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 of it, all stemming from legal regulations. The usable area of your house or apartment may turn out to be slightly different depending on how property tax, inheritance tax, and donation tax are calculated, and a different value may be provided by the developer in the informational brochure. How to calculate the usable area depending on the purpose of the measurement?

Usable area vs. measurement purpose, or equivalent definitions

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

Key legal acts regarding the usable area of real estate:

• The Act on Local Taxes and Fees from 1991 – the usable area is used to calculate the property tax paid by the owner.
• The Act on Inheritance and Donation Tax from 1983 – the usable area allows for the estimation of property value and, based on that, the calculation of the tax amount.
• The Act on Tenant Rights Protection from 2001 – the usable area calculated on its basis is included in the lease 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 PN-ISO9836:1997 standard.

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

• In the measurement, the inner outline of the walls is considered, 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 of less than 1.4 m, for example, under a sloping ceiling.
• Spaces with a height of 1.4 m to 2.2 m are included in the usable area at only 50% of their contribution.

The above legal acts, however, determine additional differences in the way usable area is calculated and lead to ambiguities that require clarification.

Usable Area for Property Tax

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

Usable Area for Inheritance and Gift Tax

The usable area used for calculating inheritance and gift 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.

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 clarify. According to current law, the measurement of the area of such a property is conducted by a qualified specialist who performs the assignment for the developer. The usable area is measured to the nearest centimeter and then provided in square meters with an accuracy of two decimal places.

Key Principles of Usable Area Calculation for Developer Apartments:

• The usable area does not include 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 other things, conservatories, mezzanines, and built-in wardrobes and closets.
• Whether a basement located in a common area is included in the usable area is determined by the entry in the land and mortgage register of the property.
• In the case of houses, the garage and boiler room are included in the usable area.

Usable Area in Rental Agreements

Another definition of usable area appears in the Tenant Rights Protection Act. According to this document, usable area refers to all rooms within the premises regardless of their purpose and use. However, the area does not include mezzanines, wardrobes, wall recesses, attics, balconies, terraces, loggias, basements, and storage rooms intended for fuel storage.

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. Before making a decision, however, pay attention to other key factors as well. The intimate building design, abundant greenery, safety, efficient access to the city center, and a thoughtful room layout, as seen in the Wrocław investment Viva Jagodno, are as important as the available area.