When a municipal council enacts local spatial development plan or its changes, the result may be an increase in real property value. And if such property is sold by an owner or its perpetual usufructuary in five years since the zoning plan or its changes are in force, a head of the commune or a city mayor are obliged to levy the so-called zoning fees. It is a one-time payment related to increase in real estate value due to resolution or change of local development plan, determined by the provisions of the Spatial Planning and Development Act of 27 March 2003. This study aims at presenting theoretical and practical aspects concerning zoning fees. The proceedings carried out in Kraków with regard to real properties under two local development plans: Opatkowice West and Opatkowice East have been analysed. Moreover, the article examines the impact of the amendment to the Spatial Planning and Development Act adopted on 10 August 2011, to embrace the judgement of the Constitutional Tribunal of 9 February 2010, file no. P 58/08. The analyses are based on data acquired from The Geodesy Department of the Kraków City Office.