The controversy around Karol Nawrocki's apartments revived the debate about the catastral tax

The debate on catastral tax intensified after the controversies related to the possession of two apartments by Karol Nawrocki, a candidate supported by PiS. The catastral tax, unlike the current one, would be calculated on the basis of the market value of the property, not its area.

This would mean that people with smaller low -value apartments would pay relatively low tax, while Owners of large houses or luxury apartments in prestigious locations would have to take into account higher loads. The amount of tax would depend on the market value of the property, which would specify such factors as location, area or prices on the market.

Proponents of catastral tax claim that this could increase local governments and improve the availability of apartments. They also believe that the system would be fair and would help limit speculation on the real estate market.

Opponents note that the tax could significantly increase the burden for housing and houses owners, which could lead to the loss of real estate. They are also afraid of increasing prices, crisis on the market and high costs of introducing a real estate valuation system.

In addition, To introduce a catastral tax, accurate records of land, buildings and access to data from land and mortgage registers and PESEL and REGON registers would be needed.

Where it began

During the debate of presidential candidates, organized by “Super Express” on April 28, Karol Nawrocki, supported by Law and Justice, expressed his objection to the introduction of catastral tax.

The candidate of the new left Magdalena Biejat at that time asked Nawrocki about the issue of housing crisis. “Do you even understand what your program is and do you understand what the housing crisis is about and how do you really need to solve it?” Biejat asked. “Of course, I fully know my program; (…) I am an opponent of catastral tax. (…) I speak on behalf of ordinary Polish women and Poles like me who have one apartment” – emphasized Nawrocki.

The Onet portal later revealed that, contrary to this declaration, Nawrocki is not the owner of one, but two apartments. In addition to living in Gdańsk, where he lives with his family, he also has a studio in Gdańsk.

Magdalena Biejat, the candidate of the new left, replied at the time that Nawrocki “does not know what she was talking about” and pointed out that the catastral tax would limit the treatment of apartments as capital deposits.

After disclosing information about the number of Nawrocki apartments, also the third way candidate Szymon Hołownia wrote on Monday on the Platform X: “The program of aspiring Rentier Karol Nawrocki. The first Polish candidate in the history of the President of the Republic of Poland, who wants to enter the protection of his interest in the constitution. Scandal”.

Thus, he referred to one of Nawrocki's program points, in which he announced that he wanted constitutional protection against disaster.

In Europe, catastral tax rates are between 0.5 and 3 percent Most European countries tax the value of real estate, but three countries – Malta, Liechtenstein and Cyprus – do not impose an annual property tax at all. In Cyprus, tax is not at the national level, but only local government. Estonia, in turn, does not tax buildings, but only the land they are on.

At the beginning of April 2025, the Minister of Funds and Regional Policy Katarzyna Pełczyńska-Nałęcz said on TVP Info that in her opinion Poland should introduce a catastral tax on the third apartment. She claimed that this would apply to about 0.8 percent. citizens.

“If we tax this small social group, which has three or more apartments, it is an impulse discouraging from investing in concrete, encouraging to invest in startups, in companies, in the economy, in development,” she said.

A few days earlier, in March, the Minister of Finance Andrzej Domański said on Radio ZET that the government did not conduct and conduct any work on introducing such a tax.

On April 18, Deputy Minister of Finance Jarosław Neneman in response to the interpellation of MP Andrzej Śliwka wrote that “analytical or legislative work is not carried out at the Ministry of Finance aimed at introducing this tax.” He also added that the ministry does not analyze the potential social and economic effects of introducing such a tax.

Meanwhile, in February 2025, the Organization of Economic Cooperation and Development (OECD) wrote in its report on the state of the Polish economy that it would be helpful to expand the tax base for an effective and fair increase in revenues. “Greater revenues can be obtained by changing the basis of the annual property tax from the area to value,” wrote OECD. The International Monetary Fund has also been recommending Poland for many years.

According to OECD experts, the impact of this tax on population's finances can be alleviated by introducing a tax relief, a lower rate for less affluent citizens, as well as allowing payments in installments.

On April 24, an election lighthouse keeper, a tool to compare Poles 'views with candidates' declarations, asked if people with several properties should pay tax on their value, i.e. a catastral tax.

Szymon Hołownia, Magdalena Biejat, Adrian Zandberg and Karol Nawrocki agreed in response. Nawrocki's staff pointed out, however, that “in the Polish constitution there should be a decision that the catastral tax will not apply to the apartment in which you live.” According to Nawrocki, an additional tax should only include owners of more apartments. “You can introduce taxation from the third and subsequent apartment, unless the family has more children – then as many apartments would be released as children have” – ​​explained the staff of Nawrocki.

The opponents of the catastral tax, according to the lighthouse keeper, were Artur Bartoszewicz, Grzegorz Braun, Marek Jakubiak, Maciej Maciak, Sławomir Mentzen, Joanna Senyszyn, Rafał Trzaskowski and Marek Woch. Poland is one of the few European countries that do not have a catastral tax. In countries such as Slovakia or the Czech Republic, this tax is calculated on the basis of real estate. (PAP)

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