Property tax (podatek od nieruchomości) is one of the oldest and most widespread local taxes in Poland. Nearly every owner of a house, flat, land plot, or commercial building must pay it. In 2026 the maximum rates are set by the Ministry of Finance, while specific rates are determined by individual municipal councils (rady gmin). Here is what you need to know.
Who Pays Property Tax?
Taxpayers include:
- Owners of real estate (buildings, land, premises),
- Perpetual usufructuaries (użytkownicy wieczyści) of state or local authority land,
- Autonomous possessors — persons who factually control property without a legal title,
- Dependent possessors of state or local authority property.
Maximum Property Tax Rates 2026
The Minister of Finance announces maximum rates annually. For 2026:
- Residential buildings: 1.19 PLN per m² of usable floor area
- Buildings used for business activity: 33.10 PLN per m²
- Buildings used for trading in certified seed: 15.76 PLN per m²
- Land used for business activity: 1.34 PLN per m²
- Land under still or flowing surface waters: 6.66 PLN per hectare
- Other land: 0.71 PLN per m²
Municipal councils may set lower rates but not higher ones. Check your municipality's resolution for the exact rate applicable to your property.
How to Calculate Property Tax
The calculation is straightforward:
- Tax = area [m²] × rate [PLN/m²]
Example 1: Detached House
- Usable floor area: 120 m²
- Municipal rate: 1.00 PLN/m²
- Annual tax: 120 × 1.00 = 120 PLN
Example 2: Commercial Premises
- Area: 80 m²
- Rate: 33.10 PLN/m² (2026 maximum)
- Annual tax: 80 × 33.10 = 2,648 PLN
Payment Schedule
Individuals pay in four instalments:
- By 15 March,
- By 15 May,
- By 15 September,
- By 15 November.
If the annual amount does not exceed 100 PLN, the full tax is due as a single payment by the first instalment deadline. Businesses must file form DN-1 by 31 January.
Exemptions from Property Tax
- Properties on the heritage register.
- Properties used by non-profit organisations for statutory purposes.
- Properties used for fire protection.
- Farm outbuildings in rural areas (related to agricultural activity).
Municipalities may also introduce additional local exemptions, for example for older residents or people with disabilities.
Property Tax vs Agricultural and Forest Tax
Agricultural land and forests are subject to separate taxes — podatek rolny (agricultural tax) and podatek leśny (forest tax) — not to the property tax. Property tax applies to land classified as other (e.g., building plots, recreational, urbanised undeveloped areas).
Calculate your property tax: Property Tax Calculator Poland 2026 →