Property tax
Property tax is paid by owners of land, buildings and premises; gmina councils set the rates within the finance ministry's caps — for 2026 at most 1.25 zł per m² of residential space, 35.53 zł per m² of business space and 0.77 zł per m² of other land. Individuals pay based on the gmina's decision in four instalments: by 15 March, 15 May, 15 September and 15 November; if the annual amount doesn't exceed 100 zł, it's paid in full at the first date. After buying a property you have 14 days to file the IN-1 information form.
Who this applies to
Step by step
After buying, file the IN-1
You have 14 days from signing the deed. File via ePUAP, at the gmina office or by post; you declare the usable floor area and land area — the gmina calculates the tax from these.
Receive the gmina's decision
The payment order arrives early in the year — by letter, via e-Doręczenia or from the village head. Check the area and rate: your gmina may have set a rate below the cap.
Pay the instalments on time
By transfer to the individual account from the decision, at the office cash desk or via a collector. Up to 100 zł a year — in one payment by 15 March. Many gminas send SMS/e-mail reminders — worth signing up.
Common mistakes
Frequently asked questions
How much for a 50 m² flat?
At the maximum 1.25 zł/m² — 62.50 zł a year plus tax on your land share. Below 100 zł it's a single payment by 15 March. The exact rate depends on your gmina's resolution.
I bought mid-year — from when do I pay?
From the first day of the month after the purchase; earlier months are the previous owner's. After the IN-1 the gmina issues a decision with the prorated amount and remaining due dates.