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Poland Property Tax Guide

Poland taxes property through several mechanisms: podatek od nieruchomości (annual property tax based on area, not value), PCC (civil law transaction tax) of 2% on secondary market purchases, VAT 23% on new-build property, and potential 19% CGT on sales within 5 years unless proceeds are reinvested in housing (ulga mieszkaniowa). For related guidance, see our Capital Gains Guide → and Investment Income Guide →.

Podatek od Nieruchomości (Annual Property Tax)

  • Rates are set annually by the gmina (municipality) within maximum limits published by the Ministry of Finance.
  • Residential buildings: approximately PLN 0.89 per square metre per year (maximum rate for 2026).
  • Commercial buildings: approximately PLN 27 per square metre per year, plus 2% of the building's value (tax on the taxable value declared by the taxpayer).
  • The tax is paid quarterly (by the 15th of the month following each quarter) or annually, depending on the amount owed.
  • Land itself is also taxed at rates per square metre (lower for agricultural/forest land, higher for commercial land).

PCC (Podatek od Czynności Cywilnoprawnych)

  • 2% — payable by the buyer on secondary market (used) residential property purchases.
  • PCC applies when the transaction is not subject to VAT (i.e., secondary market sales by individuals).
  • The tax base is the market value of the property as declared in the notarial deed (akt notarialny).
  • PCC is paid at the notary when signing the deed of transfer.

VAT on New Property

  • 23% VAT applies to the sale of new-build residential and commercial properties by VAT-registered developers.
  • After the first sale, subsequent resales by individuals are VAT-exempt (subject to PCC instead).
  • Certain social housing may benefit from reduced 8% VAT on construction services.

Capital Gains Tax on Property Sales

  • Selling a property within 5 years of acquisition triggers a 19% CGT on the gain (sale price minus acquisition cost and documented expenses).
  • After 5 years of ownership, the sale is fully exempt from PIT/CGT for individuals (this is not a mere holding period exemption — it is a complete exemption from tax).
  • If sold within 5 years, gains can be reinvested in housing (ulga mieszkaniowa) — the gain is exempt from tax if the proceeds are spent on the taxpayer's own housing needs within 3 years (buying, building, or renovating a home).
  • The 5-year period runs from the end of the calendar year in which the property was acquired.

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