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Taxes on buying and selling real estate in Poland in 2026
A Complete Guide for Buyers and Investors
Buying real estate in Poland — is an important step, but many people forget about taxes.
Namely, taxes can greatly affect the final cost of an apartment or house.
In this article we will analyze in simple terms:
- What taxes are paid when purchasing real estate in Poland?
- When is PCC 2% paid and when is it not?
- annual property tax
- tax on the sale of an apartment
- How to avoid paying sales tax after 5 years
- How to get a tax exemption
The article is relevant for 2026 and is suitable for both Polish citizens and foreigners.
Taxes when buying real estate in Poland
When buying an apartment or house in Poland, there are several mandatory payments.
The main one is - PCC tax (podatek od czynności cywilnoprawnych).
But it is not always paid.
What is the PCC 2% tax?
PCC is a tax on the purchase of real estate on the secondary market.
Size:
2% from the property value
Example:
Apartment 600,000 zł
PCC = 12,000 zł
Paid once upon purchase from a Notary during signing of the purchase and sale agreement.
When is PCC 2% paid?
Tax is paid if:
✔ Buy an apartment on the secondary market
✔ you buy a house from a private individual
✔ Buy real estate without VAT
✔ Buying investment property
Simply put:
If you're not buying from a developer, there's almost always a PCC.
When PCC is not paid
There are important exceptions.
1️⃣ Purchase from a developer (primary market)
If you are buying a new apartment from a developer:
👉 PCC = 0
Because the price already includes VAT (usually 8%).
2️⃣ First Apartment - PCC Release (Important)
The following program has been in effect since 2023:
If you buy first property
and have not previously owned housing:
👉 PCC is not paid
Conditions:
- purchase for oneself
- there was no property previously
- there was no share greater than 50%
This is a saving of thousands of zlotys.
3️⃣ Buying multiple apartments
If you buy 6 or more apartments (investor)
Sometimes the PCC may be higher or the rules may be different.
But this concerns investors.
Additional costs when purchasing
Besides taxes there are:
- notary
- wpis do księgi wieczystej
- mortgage fees
- agency commission
Usually additionally:
2–5% real estate value
Annual property tax in Poland
After purchase, each owner pays an annual tax.
It's called:
podatek od nieruchomości
Paid to the gmina (city).
How much is the tax?
Small.
Example per year:
- apartment 50–70 m² → 100–300 zł
- house → 300–1000 zł
- commercial real estate → more
The city sets the rate.
When is it paid?
Usually:
- once a year
or - 4 payments per year
The receipt comes by mail.
Tax on the sale of real estate in Poland
This is important.
If you sell real estate, there may be a tax.
It's called:
podatek dochodowy od sprzedaży nieruchomości
Bid:
19% from profit
When is tax paid on a sale?
If you sold the property
earlier than 5 years after purchase.
The term is considered:
since the end of the year of purchase.
Example
Purchased: March 2023
5 years are counted from December 31, 2023
Tax-free sales: from 2029
If more than 5 years have passed
👉 Tax = 0%
Can be sold tax-free.
This is the main rule for investors.
How is tax 19% calculated?
The tax is not paid on the sales price,
and from the profit.
Formula:
Selling price
– purchase price
– expenses (repairs, notary, agency)
= profit
× 19%
Example
Bought: 400,000 zł
Sold: 550,000 zł
Profit: 150,000 zł
Tax: 28,500 zł
How to avoid paying taxes on a sale for up to 5 years
There is a legal way.
If you sell before 5 years
but use the money to improve your living conditions.
It's called:
ulga mieszkaniowa
When the exemption is in effect
Tax is not paid if the proceeds from the sale were used for:
✔ purchasing a new apartment
✔ buying a house
✔ house construction
✔ renovation of your property
✔ repayment of a housing mortgage
Important:
the money must be used
for their housing purposes.
Term of use of money
Do you have:
3 years after sale
To spend money on housing.
Example
Sold the apartment in 2026
You need to buy a home or invest in renovations by the end of 2029.
Then the tax is 19% = 0.
What expenses can be taken into account?
You can reduce the tax:
- repair
- notary
- agency commission
- built-in furniture
- technology (partially)
- housing improvements
It is necessary to keep receipts and invoices.
Common mistakes sellers make
❌ They don't know about 5 years
❌ don't use ulgę mieszkaniową
❌ don't keep receipts
❌ They calculate the deadline incorrectly
❌ They pay taxes in vain
Sometimes you can save tens of thousands of zlotys.
Taxes on a sale with a mortgage
If the apartment is mortgaged:
can be sold
but the bank must give consent.
The tax is calculated in the standard manner.
If the money goes towards a new apartment -
you can avoid tax.
Summary: Main Property Taxes in Poland
When purchasing:
- PCC 2% (aftermarket)
- 0% PCC (first home or developer)
Every year:
- property tax (small)
When selling:
- 19% if <5 years
- 0% if >5 years
- 0% if the money is for your own home
Are you planning to buy or sell real estate in Poland?
Before making a deal, it is important to calculate:
- all taxes
- expenses
- mortgage
- real profit
- opportunity to avoid taxes
Consulting a specialist can help you save thousands of zlotys.