Property Tax Poland: Real Estate Tax on Land, Buildings and Structures

Property tax in Poland (often called real estate tax in Poland or realty tax in Poland) is a local municipal tax charged on land, buildings (or parts of buildings), and certain structures—especially where they are connected with business activity.

If your company owns, uses, or manages property in Poland (warehouse, office, retail unit, plant, technical infrastructure), this tax becomes a recurring compliance item—linked to annual declarations, asset classification, and municipal rates.

This page provides general guidance for business users and foreign investors. Municipal practice can differ, and classification (building vs structure) can materially change tax.

What is taxed under property tax in Poland?

The tax applies to three categories:

• Land (e.g., plots used for operations, logistics, parking, development land)
• Buildings or parts of buildings (e.g., office space, production halls, leased units)
• Structures (non-building structures) related to business activity (selected technical/engineering assets)

How the tax is calculated (business perspective)

Typical mechanisms are:

• Land and buildings: a rate per square meter (m²), set by the municipality within national caps.
• Structures: 2% of the structure's value (a key point for many industrial / infrastructure assets).

Who pays real estate tax in Poland?

For businesses, the liable party is usually the entity that holds the relevant legal status, including:

• Owners
• Perpetual usufructuaries
• In some cases possessors of property (including certain use of state/municipal property)

When does the tax obligation start?

In general, the tax obligation starts on the first day of the month following the event that creates the obligation (e.g., acquisition of land/building/structure).

This matters in transactions and handovers: you can have partial-year liability depending on when ownership/use begins.

Rates: why your municipality matters (and what "caps" mean)

Municipal councils set the actual rates, but they cannot exceed the annual national caps announced for each year.

Example: national maximum rates for 2026 (selected categories)

The 2026 caps (maximum allowable rates) include:

• Land used for business: 1.45 PLN / m²
• Residential buildings: 1.25 PLN / m²
• Buildings used for business: 35.53 PLN / m²

Practical takeaway: two similar properties in different cities can produce different tax bills because municipalities may apply different rates (below the cap).

Exemptions and reliefs (high level)

Some properties can be exempt under specific conditions (e.g., certain public-use categories, special regimes, or municipality-specific relief programs). Exemptions are highly fact-based and should be checked against:

• national rules, and
• the municipality's local resolutions/practice.

Official source (government guidance):
Property (real estate) tax – Biznes.gov.pl

Declarations and filings: DN-1 vs IN-1 (what companies should know)

Companies and other organisations: DN-1 declaration

Businesses (legal persons and many organisational units) generally self-assess and file an annual property tax declaration (commonly DN-1), often with attachments detailing taxable objects.

Standard annual deadline is typically 31 January (important for planning your year-end close + asset data readiness).

Note: 2025 was exceptional due to major definition changes—some taxpayers could use an extended deadline to 31 March 2025 under specific conditions.

Individuals: IN-1 information form

Individuals typically file IN-1 information, and the municipality issues a decision assessing the tax. (This is usually less relevant for corporate compliance unless you're managing individual-owned assets.)

Payment deadlines (companies vs individuals)

• Individuals: typically pay in instalments due 15 March, 15 May, 15 September, 15 November.
• Companies/organisations: usually pay in monthly instalments (common practice is "by the 15th of each month," with specific rules for January depending on status and municipal handling). Confirm for your entity type and municipality.

2025 changes: why "building vs structure" became a bigger risk

From 1 January 2025, Poland introduced important changes to real estate tax rules, including autonomous definitions of buildings and structures in the local taxes framework—meaning classification can change, especially for technical infrastructure.

Why it matters: if an asset is treated as a "structure," the tax base can switch to a value-based approach (often much more material for CAPEX-heavy projects).

Common pitfalls for foreign-owned businesses operating in Poland

• Incorrect classification of assets (building vs structure), especially technical installations and industrial infrastructure.
• Data mismatch between lease docs, fixed asset register, technical documentation, and what gets reported in DN-1 attachments.
• Not aligning property tax compliance with accounting close (DN-1 preparation needs stable area/value data early in the year).
• Assuming "national rate" exists (it doesn't—municipalities set rates within caps).

FAQ