Property Tax in Poland: Rates, Deadlines, and How to Pay When Living Abroad (2026)

This is the most "silent" tax for Polish property owners: a 60 m² apartment costs several dozen zlotys annually, the decision arrives by mail, and there are four installments. But for an owner living abroad, this detail can grow into a problem – because a decision sent to an old Polish address is legally effective, even if you never see it, and arrears come to light at the worst moment: upon sale. This guide collects everything on the current legal status: maximum rates for 2026 from the Monitor Polski, deadlines, changes from 2025 (garages!), interest rates – and instructions for paying from abroad.

Who Pays and For What

• Subject: land, buildings or parts thereof, and structures related to business activities (art. 2 of the Act on Local Taxes and Fees, consolidated text Dz.U. 2025 item 707). Agricultural land and forests are exempt from tax unless used for business.
• Taxpayer: owner, perpetual usufructuary, or self-possessor (art. 3). In the case of co-ownership, the obligation lies jointly on all – with an important exception from 2025: in the case of a multi-space garage, each pays only for their share (art. 3 sec. 4a).
• From when: from the first day of the month following the month of acquisition; the obligation ceases at the end of the month in which you ceased to be the owner – in the case of a change during the year, the tax is calculated proportionally to the months (art. 6).
• Formality after purchase: the IN-1 information to the mayor/commune president within 14 days of acquisition (art. 6 sec. 6) – buyers often learn about this obligation… from a reminder.

Rates 2026: Maximums from the Monitor Polski

The upper limits of rates are announced annually by the Minister of Finance (for 2026: announcement from 01.08.2025, M.P. 2025 item 726 – increase due to inflation). Specific rates are adopted by your municipal council – they can be lower, but large cities usually apply the maximums:

Sample Calculations (at Maximum Rates)

• 60 m² apartment in a block: 60 × 1.25 PLN = 75 PLN annually (4 installments of ~19 PLN). The land under the block and common areas are settled by the community/cooperative in the fees.
• House 120 m² on a 500 m² plot: building 150 PLN + land 385 PLN = 535 PLN annually.
• Service premises 80 m²: 80 × 35.53 PLN = 2,842 PLN annually – business activities pay ~28× more than an apartment.

Garages: Major Change from 2025 That Guides Ignore

Following the Constitutional Tribunal's ruling (SK 23/19), the legislator determined from 01.01.2025 that “the part of a residential building intended for storing vehicles in that building is also considered part of the residential area” (art. 1a sec. 2c). A parking space or garage in a block – also designated as a separate unit with its own land register – is therefore taxed at the residential rate (1.25 PLN/m²), not the “other” rate (12 PLN/m²). The old rule “garage with a separate land register = higher rate” is dead; if your tax decision still counts the garage the old way – appeal (14 days from delivery, to the municipal appeals board). A standalone garage on a separate plot remains at the “other” rate.

Deadlines, Decisions, and Interest

Living Abroad? Three Things You Must Set Up

“Cadastral Tax”: What Really Hangs in the Air

Honestly, because the topic comes back every season: there is no government project for a property value tax. The Ministry of Finance officially declares that such work is not being conducted (position on gov.pl, maintained in statements from 2026). There is only a Left party's parliamentary project from March 20, 2026 (taxation on the value of the third and subsequent apartments from 2027) – at an early stage and with uncertain outcomes. Conclusion: do not make asset decisions “because the cadastral tax is coming”; follow the legislative process, we will also update this guide.

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