Property tax in 2026 – what is changing?
December 10, 2025
Starting January 1, 2026, property owners in Poland will pay higher property taxes. In August 2025, the Ministry of Finance published a notice on maximum rates for local taxes and fees, indicating that they have increased by 4.5% compared to the previous year. However, the final rates are set by city and municipal councils, and most large cities have decided to adopt the maximum rates.
New property tax rates for 2026
The most significant changes concern two categories: residential buildings and buildings (or parts thereof) used for business purposes. According to the regulation, the maximum rates for these categories are:
- Residential buildings: PLN 1.25 per 1 m² of usable floor space (up from PLN 1.19).
- Buildings used for business purposes: PLN 35.53 per 1 m² (up from PLN 34).
- Land related to business activity: PLN 1.45 per 1 m² (up from PLN 1.38).
The increases correspond to the inflation index announced by the Central Statistical Office (GUS) (4.5%) and are of an indexation nature. As every year, the actual rates depend on decisions made by municipal councils.
Property tax rates in Poland’s largest cities (2026)
Autumn is the time when city and municipal councils adopt resolutions on local tax rates, including property tax. In many municipalities, councillors have approved the maximum property tax rates, which means an increase of about 4.5%. In most cases, maximum rates were also in effect last year.
| City | Residential buildings (PLN/m²) | Business buildings (PLN/m²) |
| Kraków | 1,25 | 35,53 |
| Łódź | 1,25 | 35,53 |
| Poznań | 1,25 | 35,53 |
| Gdańsk | 1,25 | 35,53 |
| Szczecin | 1,25 | 35,53 |
| Bydgoszcz | 1,25 | 35,53 |
| Lublin | 1,25 | 35,53 |
| Katowice | 1,25 | 35,53 |
| Olsztyn | 1,25 | 35,53 |
| Radom | 1,00 | 32,70 |
| Słupsk | 1,23 | 35,15 |
As we can see, the largest cities in Poland have decided to apply the maximum rates announced by the Ministry of Finance. Warsaw and Wrocław have not yet adopted resolutions in this regard, but based on the trend from previous years, it can be assumed that they will also apply the highest possible rates. This means that property owners in these cities will pay, on average, a few zlotys more per year for apartments and from several hundred to several thousand zlotys more for large commercial properties in 2026.
Taxpayer obligations – declaration for 2026
At the beginning of the 2026 tax year, property owners also face formal obligations:
- January 1, 2026 – the tax obligation arises for newly acquired or modernised buildings and structures.
- By January 31, 2026 – deadline for submitting the property tax declaration (form DN-1 or IN-1).
- March 15, May 15, September 15, and November 15 – deadlines for quarterly tax instalments (for individuals).
Due to changes in the definitions of buildings and structures that came into effect in 2025, many taxpayers must reverify how their assets are classified. This applies especially to companies owning industrial, warehouse, technical, or container facilities. Updating data in the declaration and analysing whether certain assets fall under the new taxation rules may be necessary.
What should property owners do?
- Check the local resolution – confirm applicable rates in your municipality or city.
- Update property data – include changes in usable area or purpose.
- Submit the declaration on time – by January 31, 2026 (for businesses) or within 14 days of changes (for individuals).
- Prepare for inspections – municipalities increasingly verify actual property use (e.g., part of a building used for business activity).
- Consider consulting a tax advisor – especially for properties with complex structures (halls, warehouses, technical installations, industrial facilities).
Summary of key changes to property tax in 2026
The year 2026 continues the trend of rising local taxes. Property owners in major cities should expect maximum rates, and businesses should prepare for additional operating costs. At the same time, due to changes in the definitions of buildings and structures, correctly preparing and submitting the tax declaration becomes crucial. Careful analysis of owned assets will help avoid errors and overpayments.
Tags deklaracja podatkowa, obowiązek podatników, property tax, tax declaration, taxpayers' obligation
