Analiza opłacalności przekształcenia gruntów rolnych na działki budowlane niekomercyjnymi
The analysis of the profitability of the transformation of agricultural land Into building plots

Summary/Abstract: The objective of this article is a presentation of the process of the transformation of agricultural land into building plots and analysis of the profitability of such a transformation by using a specifi c example of agricultural land located in the Dębe Wielkie commune. Two scenarios were analysed. In the first one, it was assumed that the investor would purchase agricultural land using their own funds. In the second one, it was assumed that the investor would use for this purpose external fi nancing in the form of a mortgage. The calculations take into account the costs associated with the transformation process and tax issues. In the scenario involving the purchase of agricultural land by means of a mortgage the calculations also include the costs associated with external fi nancing. At the end of the article, profitability of the analyzed investment and the alternative, safe forms of investment, such as Treasury bonds, bank deposits and investment in rental housing were compared.

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