PCC Tax Calculator — Civil Law Transactions Poland
Calculate Polish PCC tax (podatek od czynności cywilnoprawnych) on property purchase, private loans, cars and other civil contracts. Rates 2026: property 2%, loan 0.5%, car 2%.
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Property Tax Calculator 2026
The property tax calculator works out the annual and monthly local tax based on the property type and usable area. It applies the maximum 2026 rates announced by the Minister of Finance. Your actual tax may be lower — municipalities can set rates below the maximum.
How we calculate property tax
Annual tax = usable area (m²) × tax rate (PLN/m²). Monthly tax = annual tax / 12. Maximum 2026 rates: residential buildings and houses — 1.19 PLN/m², land — 0.71 PLN/m², commercial and other premises — 33.10 PLN/m². The legal basis is the Act on Local Taxes and Fees (art. 5).
Example: flat of 60 m²
For a 60 m² flat at the maximum rate of 1.19 PLN/m²: annual tax = 60 × 1.19 = 71.40 PLN. Monthly tax is about 5.95 PLN. It is paid in four instalments: by 15 March, 15 May, 15 September and 15 November.
Frequently asked questions
Who pays property tax in Poland?
Owners of real estate — flats, houses, land and commercial premises — pay an annual local tax to their municipality.
What are the maximum 2026 rates?
Residential 1.19 PLN/m², land 0.71 PLN/m², commercial premises 33.10 PLN/m² — these are ceilings set by the Minister of Finance.
Can the rate be lower than the maximum?
Yes — each municipality sets its own rates by resolution, and they may be below the statutory ceiling.
When is property tax paid?
Individuals pay in four instalments: by 15 March, 15 May, 15 September and 15 November.
How is the taxable area defined?
It is the usable floor area in square metres, measured according to the rules in the Act on Local Taxes and Fees.
Do I need to file anything?
Yes — owners submit an IN-1 information form to the municipality, which then issues a tax decision with the amount due.
Indicative result
The calculator applies the maximum statutory rates for 2026. Your municipality may apply lower rates — check the budget resolution in the BIP. The result is indicative and is not a tax decision. Consult your municipal office in case of doubt.
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