Property tax

Property owners in Poland are required to pay property tax annually (Podatek od nieruchomości), the maximum allowable rates for which are determined by the Law on Local Taxes and Fees.

Property owners in Poland are required to pay property tax annually (Podatek od nieruchomości), the maximum allowable rates for which are determined by the Law on Local Taxes and Fees of January 12, 1991. The tax must be paid by all owners of any property. The law specifies the maximum rate. It is indexed annually on the basis of the index of prices for goods and services for the first six months of this year, determined by the Central Statistical Office of Poland. Based on this, the Ministry of Finance sets new maximum tax rates.

There is no single tax rate on real estate in the country, and its exact amount is set by local authorities, who decide how much to pay. Most often they set the maximum possible amount, because the property tax is credited to their budget.

The amount of tax depends on the type of property and is charged as a fixed amount per square meter.

In 2022, Warsaw residents will pay a higher property tax. On November 18, the city council decided that the new rate per square meter of usable area of residential buildings will be 89 pennies. This is 4 pennies more than in 2021.

Entrepreneurs doing business will have to pay much more for real estate. The new rate is 25.74 zlotys per square meter of usable space in premises related to economic activity and in residential buildings used for business purposes. This is 90 pennies more than the current rate.

In turn, the amount of tax on buildings related to the provision of medical services (in the understanding of the provisions on medical activities) occupied by organizations providing these services depends on the district and will amount to: up to 2000 sq.m - 5.25 zlotys per 1 sq.m of usable area; over 2000 sq.m - 2.63 zlotys.

There has also been an increase in taxes in previous years.

How will the change in tax rates affect the amount of the tax liability to be paid?

For example, for a taxpayer who owns an apartment with a usable area of 70 sq.m with a share of land with an area of 30 sq.m, the amount of the tax liability for 2022 in relation to the obligation for 2021 will increase by 3.96 PLN per year.

The owner of a house with a usable area of 150 sq. m. m together with a land plot of 800 sq.m. will pay in 2022 compared to 2021 more by 21.96 PLN.

Annual real estate tax rates in Warsaw for the period 2013-2022, PLN/sq.m