Selling an Apartment Before 5 Years: When You Really Pay Tax, Housing Relief, and PIT-39 (2026)

“Don’t sell your apartment before 5 years, or you will pay tax” – this is one of the most frequently repeated and misleading statements about Polish taxes. The truth is: selling before 5 years only means that the transaction must be reported in the PIT. The tax itself can be 0 PLN – or several hundred thousand – depending on acquisition costs, incurred expenses, and what you spend the money on. This guide explains step by step how the property sale tax really works, how the 5 years are calculated, what housing relief is, and how to fill out the PIT-39 declaration – including in special situations: inheritance, donation, divorce, and sales from abroad.

Last verification: July 20, 2026. Informational material – not legal or tax advice. Regulations and interpretations may change; confirm your situation with a tax advisor or the National Tax Information Office before the transaction.

In Brief

The legal basis is the Personal Income Tax Act (consolidated text: Dz.U. 2026 poz. 592) – primarily Article 10(1)(8), Article 21(1)(131) and (25–30a), and Article 30e. Official explanations: podatki.gov.pl – property disposal.

When is Property Sale Subject to PIT

Paid disposal of property (outside of business activity) is a source of income only when it occurs before the end of 5 years, counting from the end of the calendar year in which the acquisition or construction took place (Article 10(1)(8)). This applies to:

• properties or parts thereof and shares in property (apartments, houses, plots, garages with separate land registers),
• cooperative ownership rights to premises and rights to single-family homes in cooperatives,
• the right of perpetual usufruct.

After 5 years, the sale is outside of PIT: you do not pay tax and do not file any declaration – regardless of whether you earned 100,000 or a million.

How to Count 5 Years – From the End of the Year, Not the Purchase Date

This is the most common surprise. It does not matter whether you bought the apartment on January 2 or December 31 – in both cases, the countdown starts on December 31 of the same year.

Interesting fact: purchasing on January 2, 2023, and December 31, 2023, gives you exactly the same day of “release” – January 1, 2029. Buying at the beginning of the year means you practically wait almost 6 years.

Tax: 19% on Income, Not on Price

If you sell before 5 years, the tax is 19% of the income (Article 30e(1)). Income = revenue minus costs:

Revenue – the sale price (corresponding to market value), reduced by the costs of the paid disposal, e.g., broker's commission (Article 19(1)).

Costs of Acquiring Income – documented purchase price along with costs (PCC, notary fee) and expenses that increased the value of the property, incurred during its ownership – the latter documented by VAT invoices (Article 22(6c) and (6e)). A bonus that few know: acquisition costs are annually adjusted for inflation (GUS index, Article 22(6f)) – after several years of ownership, this effectively lowers the tax. If the property was depreciated (e.g., in business), depreciation deductions increase income.

Example: you bought an apartment for 500,000 PLN, selling it for 600,000 PLN. You calculate tax on income of 100,000 PLN (19% = 19,000 PLN), not on the entire 600,000 PLN. If you also have invoices for 40,000 PLN of renovations and paid 10,000 PLN PCC at purchase, income drops to about 50,000 PLN, and tax to about 9,500 PLN – before you even reach the housing relief.

The rate is linear: there are no thresholds, and it does not matter how much you earn from work. Income from the sale of property is not combined with other income.

Loss = No Tax (But Declaration is Still Required)

Example: you bought for 600,000 PLN, selling for 550,000 PLN. You have a loss – there is no tax. But if the sale occurred before 5 years, you still must file PIT-39.

The Office Can Challenge the Price

Revenue is the value expressed in price, but if the price significantly deviates from market value without justified reason, the authority will call on the parties to change it or provide reasons, and ultimately may determine revenue according to the expert's opinion; if the expert's valuation deviates by at least 33% from the stated price – the seller bears the costs of the opinion (Article 19(1) and (4)). An apartment worth 900,000 PLN cannot be safely “sold on paper” for 500,000 PLN without a rational reason (e.g., documented defects).

Housing Relief – A Legal Way to Zero Tax

Income from the sale is exempt from tax in the proportion in which you spend the revenue on your own housing purposes within 3 years from the end of the tax year in which the sale occurred (Article 21(1)(131)).

The formula from the regulation:

Exempt Income = income × (housing expenses ÷ revenue from the sale)

If you spend the entire revenue → the entire income is exempt → tax 0 PLN.

Relief Can Be Partial

This is not an “all or nothing” situation. Example: revenue from the sale is 800,000 PLN, income is 200,000 PLN, and you spent 600,000 PLN on a new apartment. The exempt amount is 200,000 × (600,000 ÷ 800,000) = 150,000 PLN; 50,000 PLN is taxable → tax 9,500 PLN instead of 38,000 PLN.

Deadline: 3 Years from the End of the Sale Year

Example: sale on March 15, 2025 → you must spend the money by December 31, 2028 (not “3 years from the date of sale”). This deadline must also include definitive acquisition – e.g., when purchasing from a developer, signing the deed of transfer of ownership, not just the developer agreement and payments (Article 21(25a)).

What Counts as Own Housing Purposes (Article 21(25))

• purchase of an apartment, house, or share in them (also land related to the building),
• purchase of cooperative ownership rights to premises,
• purchase of a plot for building your own house,
• construction, extension, superstructure, reconstruction, or renovation of your own building or residential premises,
• adaptation of a non-residential building or premises for residential purposes,
• repayment of a loan (and interest) taken before the date of income acquisition for housing purposes – since 2022, also directly for the property being sold (Article 21(30a)).

The property must be located in Poland, another EU/EEA country, or Switzerland. Note the exclusion (Article 21(28)): expenses for land, buildings, or works intended for recreational purposes are not considered housing purposes – this practically applies to summer houses and recreational plots. “Own housing purposes” means: you live there – you do not buy for rental or for a child. Important: only expenses incurred from the date of sale count – money spent earlier does not qualify for relief, and expenses are considered up to the amount of revenue.

Equipment: What the Minister of Finance Recognized (General Interpretation 2021)

In the general interpretation of October 13, 2021 (no. DD2.8202.4.2020, published on 14.10.2021), the Minister of Finance confirmed that within “renovation,” the purchase and installation of the following are included in housing expenses:

• stoves (gas, electric, or gas-electric), induction or ceramic hobs, ovens, dishwashers, washing machines, and refrigerators – built-in or freestanding,
• kitchen hoods (extractors and absorbers, including under-cabinet),
• furniture permanently connected to the premises, made to individual order: built-in wardrobes, lofts, wardrobe fittings,
• built-in kitchen furniture – “to measure” and freestanding,
• cabinets that are part of the sink installation (together with the sink),
• ceiling and wall lighting, including LED strips and halogen spots – excluding freestanding lamps.

This was an important change – previously, offices approached this differently. The interpretation, however, excludes “small household appliances” (coffee makers, toasters, toasters, microwaves) and freestanding lamps. On the other hand, sofas, beds, televisions, carpets, curtains, and decorations will not be counted based on established practice – this is equipment, not renovation. In doubtful cases, it is advisable to have an individual interpretation.

You Declared Relief and Did Not Spend the Money? There Will Be a Correction

If you report income as exempt in PIT-39, and within 3 years you do not spend the money according to the regulations, you must file a correction of the declaration and pay tax with late interest – interest is calculated from the next day after the original payment deadline (Article 30e(7)). This is one of the most common and costly mistakes.

PIT-39 – Who, When, and How to File

1. Check if you need to file

   Sale after 5 years (from the end of the acquisition year) = no declaration. Sale earlier = PIT-39 is mandatory, even with a loss and even if the entire income is covered by housing relief.

2. Calculate revenue, costs, and income

   Gather the purchase deed, proof of PCC payment and notary fees, invoices for renovations and expenses, and the agreement with the broker. Without invoices for costs, you cannot deduct them.

3. Decide on housing relief

   The amount you plan to spend on housing purposes within 3 years is reported in PIT-39 as exempt income.

4. File the declaration between February 15 and April 30

   Of the year following the sale (current form: PIT-39, version 12). You can file it electronically through e-Declarations or in the e-Tax Office (Documents → Declarations tab). Note: the Your e-PIT service does not automatically prepare PIT-39 – it only covers PIT-37, PIT-38, PIT-36, PIT-36L, and PIT-28. By April 30, you also pay the tax; there are no advance payments during the year.

5. Keep documents

   Sale deed, invoices, confirmations of expenses for housing purposes – the office may verify the settlement and implementation of the relief.

Spouses: there is no joint PIT-39. Even with joint property each spouse files their own declaration and reports half of the revenue, costs, and income.

Special Situations

Inheritance – Most Favorable Rules

Since January 1, 2019, for properties acquired through inheritance, 5 years is counted from the end of the year in which the property was acquired or built by the decedent (Article 10(5)) – not from the date of the decedent's death.

Example: the father bought an apartment in 2010, died in 2024, and the child sells it in 2025 – there is no tax, as 5 years had already passed during the father's lifetime. Documented acquisition costs incurred by the decedent and repaid inheritance debts and legacies can also be included in costs (Article 22(6d)). The division of inheritance beyond the original share has its own separate rules (Article 10(7)).

More about inheritance itself: Inheritance in Poland – how inheritance proceeds.

Donation – Less Favorable than Inheritance

In the case of a donation, there is no equivalent of the inheritance rule: 5 years is counted from the end of the year in which the donee received the property. The cost is not the value from the donation deed (the acquisition was free of charge) – you can deduct expenses and possibly the tax paid on inheritance and donations (Article 22(6d)). Therefore, in a quick sale of a donated apartment, the tax base can be almost the entire price – making housing relief even more important.

Divorce and Termination of Joint Property

If you sell property received after divorce from the division of joint property, 5 years is counted from the acquisition to the joint property (Article 10(6)) – not from the date of division. Spouses who bought a house in 2015 and divorced in 2024 can therefore sell it without PIT immediately.

Purchase from a Developer – Moment of Acquisition

The moment of acquisition is the notarial deed transferring ownership, not the developer agreement or payments. Similarly, when using the relief: within 3 years you must become the owner, not just sign an agreement with the developer (Article 21(25a)).

Self-Built House

For a house, construction is counted – 5 years runs from the end of the year in which the construction was completed. Note: land and building are one property – if you bought the plot earlier and completed the house recently, the situation requires individual analysis.

Most Common Mistakes

• Counting 5 years from the purchase date instead of from the end of the calendar year.
• Not filing PIT-39 with a loss or relief – the declaration is mandatory, even if the tax is 0 PLN.
• Paying 19% on the entire sale price – tax is calculated on income after costs.
• Lack of invoices for renovations – expenses without VAT invoices will not reduce income.
• Confusing the 3 years of relief – the deadline runs from the end of the sale year, not from the date of sale.
• Developer agreement instead of ownership deed in the relief deadline.
• Including freestanding furniture and household appliances outside built-in in housing purposes.
• Declaring relief “in advance” without a real spending plan – this ends with a correction with interest.
• Undervaluing the price in the deed – the office may determine revenue according to market value with the help of an expert.

Frequently Asked Questions

I sold my apartment after 6 years. Do I need to report it?

No. After 5 years (counted from the end of the acquisition year), the sale is outside of PIT – you do not file a declaration and do not pay tax.

I sold at a loss before 5 years. Do I file PIT-39?

Yes – you must file the declaration whenever the sale occurred before 5 years, even with a loss and with a tax of 0 PLN. Losses from the sale of private property cannot be deducted from other income.

Can I use the money to repay the loan for the sold apartment?

Yes – since 2022, regulations explicitly allow including loan repayment (and interest) taken for the sold property in housing purposes, provided the loan was taken before the date of sale (Article 21(30a)).

I bought an apartment from the primary market. When does the 5 years count from?

From the end of the year in which you signed the notarial deed transferring ownership – not from the developer agreement or payments.

I live abroad and am selling an apartment in Poland. Do I pay Polish PIT?

Properties are taxed in the country where they are located – selling an apartment in Poland is settled in the Polish tax office under the same rules (5 years, 19%, PIT-39, housing relief). Also check the regulations of the country of residence – e.g., the USA taxes worldwide income (including Polish tax).

Can I buy a summer house with the money from the sale?

No under the relief – expenses intended for recreational purposes are excluded from the catalog of housing purposes (Article 21(28)). A house that is actually used for recreation, not for permanent residence, does not qualify for exemption.

I am selling an apartment inherited from my grandmother, who bought it 20 years ago. Will I pay tax?

Generally no – 5 years is counted from the acquisition by the decedent (Article 10(5)), and that period has long passed. You also do not file PIT-39.

What about PCC when buying another apartment?

This is a separate tax, paid by the buyer – see our guide: PCC Tax When Buying Property in Poland.

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