Property tax is one of the key local taxes that applies to almost every property owner. Payment terms are statutory.
However, it is worth remembering that the obligation to pay arises only after receiving a decision from the commune. Importantly, if the annual tax is lower than PLN 11.80, the commune will not send a decision and the property owner will not have to pay tax.
Property tax 2026. Who has to pay?
Real estate tax must be paid for:
- land that is not agricultural land or forest,
- building,
- an apartment or commercial premises that are legally separated, i.e. have a land and mortgage register.
Who is responsible for paying tax? As calculated by Gov.pl, these are:
- owner,
- an independent possessor, i.e. one who uses land as an owner, although he is not an owner,
- perpetual usufructuary of land that is public property (state or local government),
- holder of public property on the basis of a concluded contract or without such a contract.
The tax amount depends on the area of land and buildings or their parts, as well as on the tax rate applicable in the commune. The tax decision sent by the commune contains all key information: amount, installment dates and account number.
Property tax 2026. The second installment must be paid by May 15, 2026
Tax rates are set by the commune council, but they cannot exceed the limits announced by the Minister of Finance. As explained by Infor.pl, in 2026 the maximum rate for apartments is PLN 1.25 per 1 sq m, and for real estate related to business activity – PLN 35.53 per 1 sq m.
For natural persons, the basic property tax payment deadlines are generally: March 15, May 15, September 15 and November 15.
Not every owner pays tax in four installments. If the annual tax amount is lower than PLN 100, the entire amount is paid once in March.
See also: Do you have joint ownership? The tax office may demand the entire tax
Formally, a delay in real estate tax payment means tax arrears and interest. In the event of concealment of real estate or failure to report changes, severe financial penalties and even fiscal penal liability may result.
In practice, however, the decision from the commune with tax calculations often comes only after the statutory deadline for payment of the second installment. It is worth remembering that you should not pay tax on your own.
The gov.pl website explains that in such a situation, the person obliged to pay should pay the installment within 14 days of receiving the decision.
