Property Sale Tax Calculator — Poland

A property sale is exempt from PIT if it takes place more than 5 tax years after the end of the calendar year in which the property was acquired. For example: a property bought in any month of 2019 can be sold tax-free from 1 January 2025 onwards. The rule applies to individuals selling residential and commercial real estate (Art. 10(1)(8) of the PIT Act).

The 5-year period runs from the end of the calendar year of acquisition — not from the purchase date itself. Even if you bought the property in December 2019, the 5-year period expires at the end of 2024, so any sale from 1 January 2025 is tax-free. The relevant date is the date of ownership transfer (notarial deed or inheritance), not the payment date.

The income tax rate on profit from property sales is 19% (Art. 30e of the PIT Act). The tax is calculated on the profit: the sale price minus the acquisition cost, cost of construction, and documented expenditure that increased the property value. Selling costs such as agent fees and notary charges are also deductible.

The housing relief (Art. 21(1)(131) of the PIT Act) exempts part or all of the profit from PIT if the seller spends the proceeds on their own residential needs within 3 years from the end of the sale year. The exemption is proportional: if the amount spent equals 70% of the sale price, then 70% of the profit is exempt. Qualifying uses include buying another flat, building a house, repaying a mortgage on another property, or carrying out renovation works.

Deductible costs of acquisition include: the purchase price or construction cost, notary fees, civil-law transaction tax (PCC), VAT paid, land and mortgage register entry fees, and documented capital expenditure that increased the property value (renovation, extension). Selling costs include the agent commission and notary fees at the time of sale. All costs must be supported by invoices or receipts.

Profit from the sale of real estate is reported in form PIT-39, which must be filed by 30 April of the year following the year of sale. The tax is also due by 30 April. If you intend to claim the housing relief, you can file PIT-39 indicating your plan to spend the proceeds on housing — the 3-year spending deadline runs from the end of the sale year.

Yes, if sold within 5 years of inheritance. For inherited property, the 5-year period runs from the end of the year in which the estate was acquired (i.e. the year of the deceased's death). An exception applies if the deceased owned the property for more than 5 years before death — in that case you can rely on the original acquisition date. The same rules apply to property received as a gift.

Yes, with restrictions. Repayment of a mortgage taken out before the sale date qualifies as a housing expense only if the loan was used to purchase another property for your own residential use. Repaying the mortgage on the property being sold does not qualify. Tax authority interpretations vary, so obtaining an individual tax ruling is advisable if in doubt.

Zero tax with ownership under 5 years can occur when: (1) the sale price is equal to or lower than total acquisition and selling costs — profit is zero; or (2) the entire profit is covered by the housing relief (the amount spent on housing equals or exceeds the sale price). Both scenarios are correctly handled by the calculator.

No. The calculator is purely informational and educational. Results are based on a simplified model and may not account for all individual circumstances, exceptions, or the latest legal interpretations. For tax matters related to property sales, please consult a certified tax advisor or attorney. The author accepts no liability for decisions made based on calculator results.