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Generic Tax Name Tax on real estate
Tax name in the national language Podatek od nieruchomości
Tax name in English Real estate tax (Real property tax)
Member State PL-Poland
Tax in force since 1986/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Act of 12 January 1991 on local taxes and charges (consolidated text - Journal of Laws of 2014 item 849, with subsequent amendments.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Territory of Poland.


Natural persons, legal persons, organizational entities, including companies having no legal personality, that are owners, perpetual usufructuaries of land, autonomous possessors and in some cases the other possessors of real property or structures.

Tax object and basis of assessment
  • land
  • buildings (or parts of)
  • structures (or parts of)

Basis of assessment:

  • The area - for land,
  • The usable area (area measured along the internal walls on all storeys, except for the area of stairwells and lift shafts) - for buildings,
  • The value (constituting the base for calculation of depreciation or market value) - for constructions.
Deductions, Allowances, Credits, Exemptions

There are three groups of exemptions from the tax:

  1. Objective exemptions involving- roadway, railway structures, port facilities, construction ensuring access to ports and sea harbours, airport infrastructure, farm buildings, real properties of associations whose statutory object is activity for children and youth, land and buildings entered to the Register of Monuments and occupied by museums, real properties of national parks (exemption is planned to be abolished) and nature reserves, construction and land of dikes, land of low value (wasteland, ecological areas etc.), real properties connected with agricultural production or gardening and real properties occupied for statutory non-profit activity of public interest;
  2. Exemptions for taxpayers, as follows: colleges and universities, schools, research centers of the Polish Academy of Sciences, possessors of enterprises who employ disabled, research and development entities or centers, churches and religious communities and real property owned by foreign states or international organizations intended for seats of diplomatic and consular representations;
  3. The others objective exemptions established by council of local government.
Rate(s) Structure

Rates are determined by council of local government, but in 2015, they cannot be higher then:

  • PLN 0.90 for 1 m2 of the area - for land related to an economic activity,
  • PLN 4.58 for1 haof the area - for land under lakes occupied by retention reservoirs or water power stations,
  • PLN 0.47 for m2 of the area - for other land,
  • PLN 0.75 for 1 m2 of the usable area - for residential buildings,
  • PLN 23.13 for 1 m2 of the usable area - for buildings related to economic activity,
  • PLN 10.80 for 1 m2 - for buildings occupied for economic activity in the field qualified seed material marketing,
  • PLN 4.70 for 1 m2 -for building related to economic activity in the field of providing health care, occupied by entities providing health care,
  • PLN 7.77 for 1 m2 of the area - for other buildings,
  • 2% of value – for construction.
Tax due date

Natural persons should pay the tax in installments proportional to the period of duration of the tax obligation: by 15 March, 15 May, 15 September and 15 November of the tax year,

Legal persons and organizational entities having no legal personality are obligated to pay the tax in installments proportional to the period of duration of the tax obligation up to the 15th day of each month, however a payment date of the first installment of tax has been set on 31 January of each year.

Tax collector

Local authority.

Special features

Where a real property or a structure constitutes a co-ownership or is in possession of two or more entities, it shall constitute a separate taxation object and the tax obligation shall be borne by all the co-owners or possessors on a joint and several basic.

Councils of local governments by resolution, define the rates of the real property tax, but upper limits of rates are constituted by Act of 12 January 1991 on local taxes and charges. The limits of the taxes rates are increased annually for the next tax year in a degree corresponding to the increase indicator for retail prices of goods and consumer services within the first half of the year in which the rates increase, in relation to the analogous period of the previous year.

Economic function

Environmental taxes

Tax revenue
ESA95 code d29aa + d59aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 17,879.00 PLN 1.10
2011 16,482.00 PLN 1.05
2010 15,476.00 PLN 1.07
2009 14,700.00 PLN 1.08
2008 13,899.00 PLN 1.09
2007 12,622.00 PLN 1.06
2006 12,139.00 PLN 1.14
2005 11,614.00 PLN 1.18
2004 11,058.00 PLN 1.19
2003 10,322.00 PLN 1.22
2002 10,654.00 PLN 1.31
2001 8,869.00 PLN 1.14
2000 7,588.00 PLN 1.02