Property tax in Poland

You pay property tax if you are the owner, perpetual usufructuary or autonomous possessor of real property (land, buildings or parts thereof).

Who pays?

• Owners of property
• Perpetual usufructuaries of land
• Autonomous possessors (when ownership cannot be established)
• Holders of State Treasury or local government property under a contract

What is subject to tax?

• Land — building plots, agricultural land (if not subject to agricultural tax), forestry land (if not subject to forest tax)
• Buildings or parts thereof — houses, apartments, commercial premises, garages
• Structures — connected with business activity (e.g. halls, warehouses)

What is exempt?

• Agricultural land and forests (subject to separate taxes)
• State Treasury property used for national defence purposes
• Agricultural outbuildings on agricultural land (serving agricultural activity)
• Buildings individually listed in the register of historic monuments (subject to maintenance conditions)

Property tax rates are set by the municipal council by resolution. The council may set rates lower than the maximum set by the Minister of Finance, but not higher.

Maximum rates (2026)

The Minister of Finance announces annual upper limits. Approximate maximum rates:

How to check the rates?

1. Go to the BIP (Public Information Bulletin) website of your municipality
2. Look for the council resolution on property tax rates for the current year
3. You can also call or visit the municipal office

Rates for businesses vs. individuals

Property connected with business activity is taxed at significantly higher rates than residential property.

The form depends on whether you are a natural person or a business.

Natural persons — information form IN-1

Natural persons submit the information on real property and buildings (IN-1) with attachments:

• ZIN-1 — details of taxable items
• ZIN-2 — details of items exempt from tax
• ZIN-3 — details of other taxpayers

Deadline: 14 days from the date of acquiring the property or the occurrence of any other event creating the tax obligation.

Legal persons and organisational units — declaration DN-1

Businesses submit the property tax declaration (DN-1) with attachments:

• ZDN-1 — details of taxable items
• ZDN-2 — details of items exempt from tax

Deadline: by 31 January of the tax year (or 14 days from the event occurring during the year).

How to fill in the form?

1. Download the form from the municipal website or fill it in online (if the municipality offers an e-form)
2. Enter personal/business details
3. State the area of land and buildings (from the notarial deed or land register extract)
4. Indicate the purpose of the property (residential, business, other)

You submit the declaration (IN-1 or DN-1) to the municipal office having jurisdiction over the location of the property (not your place of residence).

How to submit

• In person — at the registry of the municipal/city office (ask for confirmation of submission on your copy)
• By post — registered letter to the municipal office address (postmark date counts)
• Electronically — via ePUAP or the municipality's e-services platform (if available)

Deadlines

• Natural persons (IN-1): 14 days from acquiring the property or the occurrence of any other event
• Businesses (DN-1): by 31 January of the tax year or 14 days from the event during the year

What happens next?

• Natural persons: the municipality issues a tax assessment decision and sends it by post or via ePUAP
• Businesses: they calculate the tax themselves in the DN-1 declaration and pay without waiting for a decision

After submitting the IN-1 form the municipality issues a decision establishing the amount of property tax. The decision is sent by post or via ePUAP.

What does the decision contain?

• The amount of tax for the given year
• Dates and amounts of individual instalments
• Bank account number for payment
• Information on the right to appeal

Delivery deadline

The municipality must deliver the decision at least 14 days before the due date of the first instalment. If the decision does not arrive on time, the payment date is shifted by 14 days from the date of delivery.

Appeal

You may appeal against the decision within 14 days of its delivery — to the Local Government Appeals Board (SKO) via the head of the municipal authority.

Property tax is paid in 4 instalments throughout the year. Deadlines differ depending on whether you are a natural person or a business.

Natural persons — 4 instalments

Businesses — monthly instalments

Legal persons pay tax in monthly instalments by the 15th of each month (except January — deadline 31 January).

Payment methods

• Bank transfer to the municipality's bank account (number in the tax decision)
• Cash at the municipal office cashier (if the office has one)
• Card — some municipalities accept card payments

Amount up to PLN 100

If the annual tax amount does not exceed PLN 100, you pay in one lump sum by the first instalment deadline (15 March).

Late payment

For late payment interest on arrears is charged. The municipality may also initiate enforcement proceedings.

If the state of the property changes during the year, you must submit an amended declaration or new information.

When to amend?

• Change in usable floor area of the building (e.g. extension, loft conversion)
• Change of purpose of the property (e.g. from residential to commercial)
• Sale or acquisition of part of the property
• Demolition of a building
• Change in land use

Amendment deadline

• Natural persons: 14 days from the date of the change
• Businesses: 14 days from the date of the change (amended DN-1)

Effect of the amendment

The municipality will issue a new decision (natural persons) or recalculate the tax (businesses). Overpayment will be refunded or credited against future instalments, and underpayment will be charged on a pro-rata basis.