An overview of the property tax system in Poland for foreign citizens and expats
Interest in Polish real estate among foreigners, including Ukrainian expats, continues to grow. At the same time, it is important to consider the tax burden associated with both the purchase and ownership and sale of a home. In this article, we will look at the key taxes related to real estate in Poland, as well as the current rates and features for individuals.
– Tax on the purchase of real estate: tax on civil law transactions (PCC)
When purchasing secondary real estate (from a private individual), the buyer is required to pay PCC at a rate of 2% of the property value.
Example: an apartment for €100,000 — the tax will be €2,000.
If the property is purchased on the primary market (from a developer), PCC is not payable, but VAT is charged (usually 8% or 23% depending on the type of housing and area).
Up to 150 m² for an apartment or 300 m² for a house — 8% VAT
Above these limits — 23% VAT on the excess
The purchase is accompanied by notary fees: drawing up the agreement, entry in the land register, registration fees. The average amount of additional costs is about 2–4% of the purchase price.
– Property tax (Podatek od nieruchomości)
This is an annual local tax paid by every property owner. It is determined at the commune (municipality) level and depends on the size of the property.
Maximum rates in 2025 (set annually by the Polish Ministry of Finance):
Apartments and houses: up to PLN 1.15 per m² (≈ €0.27)
Land plots for residential purposes: up to PLN 0.70 per m² (≈ €0.16)
Example: a 60 m² apartment in Warsaw → tax ~ €16 per year.
Important: the rate is lower in small towns and closer to the maximum in the capital.
– Tax on rental income
If the property is rented out, the income is taxable. Individuals can choose one of the following schemes:
Market rate (general PIT scale): 12% up to PLN 120,000 of income per year and 32% on the excess (2025)
Flat rate (ryczałt): 8.5% on income up to PLN 100,000 and 12% on the excess
The ryczałt regime is popular among small landlords, especially for short-term rentals.
– Capital gains tax (on sale)
When selling real estate earlier than 5 years after its acquisition, there is an obligation to pay 19% capital gains tax on the profit.
Exceptions:
The tax is not payable if the seller has owned the property for 5 years or more.
Exemption is also available if the entire amount is used to purchase a new home or for construction within 3 years.
– Other costs and fees
Property maintenance: utility bills, repair and management fees (especially in residential complexes)
Garbage collection fee: set by the municipality, depends on the number of residents
Management company fees: from PLN 2 to PLN 4/m² per month (€0.5–1/m²)
The Polish real estate taxation system is moderate and relatively transparent. Particular attention should be paid to the PCC tax when purchasing and the obligation to pay capital gains tax when selling. For foreign investors and relocators, it is important to take into account the total tax burden in advance when planning a purchase or lease.
relocation.com.ua recommends consulting a Polish tax advisor or lawyer before entering into a transaction to avoid unexpected costs and optimize the tax consequences.
Ukrainian Prime Minister Yulia Sviridenko has linked the previously launched audit of government spending to deregulation and the moratorium on interference in business.
“In the economy, we have launched the implementation of the National Security and Defense Council’s decision on a moratorium on business inspections by law enforcement agencies. Business expects tangible steps from the government towards deregulation. Therefore, we are starting an audit of all government spending.
We plan to significantly reduce bureaucratic procedures,” Svyrydenko wrote on Facebook on Sunday morning.
She also said that she is currently meeting with each minister and working with them on specific plans that will be included in the government’s action program.
As reported, on July 23, Ukrainian President Volodymyr Zelensky signed a decree to reduce bureaucratic procedures and conduct an immediate audit of government spending. He expects the government to report back within a month so that maximum state resources can be directed toward defense. He also announced “tangible steps toward deregulation to give people more freedom.” The relevant decree No. 544/2025 was published on the president’s website.
On the same day, the Cabinet of Ministers of Ukraine approved a plan to implement the decision of the National Security and Defense Council on a moratorium on unfounded inspections and interference in business, among other things, instructing
the State Regulatory Service and ministries to submit proposals for deregulation and reduction of unnecessary permits within a month. “From July 24, the tax and customs authorities will limit inspections for low-risk enterprises. The exception is high-risk industries, such as the turnover of excisable goods, where control is necessary,” Svyrydenko wrote on Telegram.
According to her, by October 21, law enforcement agencies must agree on measures to identify assets subject to sanctions and ensure their return to the budget for defense and recovery needs.
“The plans include the launch of a digital control system and a quarterly review of the effectiveness of decisions,” Svyrydenko added.
She also noted that the government will prepare amendments to the Criminal Procedure Code (CPC): only the prosecutor general or regional-level officials will be able to open new proceedings against businesses.
Ukrainian Prime Minister Yulia Sviridenko has named prosthetics as one of the main tasks of Ukrainian social policy and announced the launch of grants for manufacturers of bionic prostheses.
“Prosthetics is one of the main tasks in social policy today. Our task is to ensure that everyone who needs it, both military and civilian, receives a high-quality prosthesis on time,” Svyrydenko wrote on Facebook on Sunday morning.
She reported that last week she held meetings with rehabilitation specialists, manufacturers, and center directors. “We see that many people are forced to wait for prosthetics or face poor-quality care. Therefore, we have tasked the Ministry of Social Policy and the Ministry of Health with developing a clear plan to resolve these issues,” the head of government wrote.
Svyrydenko also visited the Ukrainian production facility Esper Bionics and called it “an example of technology that is truly changing lives.”
“We want this market to develop. We want to see more Ukrainian manufacturers. Therefore, the government plans to launch grants for bionic prostheses,” she said.
Additional summer trains will run in August, according to the press service of Ukrzaliznytsia JSC.
In particular, train No. 708/707 Odessa-Vinnytsia will depart from Odessa and Vinnytsia on August 1 and 3.
Trains No. 740/739 Kyiv-Kryvyi Rih and No. 753/754 Kryvyi Rih-Kyiv will run on July 31, as well as on August 2, 4, 6, 8, and 10.
Train No. 275/276 Kyiv – Vinnytsia will depart from Kyiv and Vinnytsia on August 1 and 3.
The agency said that compartment cars with seats will be used on the routes and urged passengers to choose their seats carefully and pay attention to the note that there will be no linen on these trains.
“Tickets for most trains are available on all official railway resources. Tickets for trains to/from Kryvyi Rih will go on sale soon,” the agency emphasized.
After many years of struggle, a consortium of state-owned Oschadbank (80%) and Ukreximbank (20%) has acquired ownership rights to the Gulliver retail and office complex (Gulliver Trade and Office Complex) in Kyiv, one of the largest and most expensive trade and office complexes in Ukraine, according to a statement released on Saturday by the coordinator of the Oschadbank consortium.
“After years of struggle, the state-owned Oschadbank and our Ukreximbank have obtained ownership of the Gulliver shopping and entertainment center in Kiev as repayment for the debts of its beneficiary. This is the result of the work of teams from both banks, the state, and legal advisors,” wrote Alexander Bevz, a member of Ukreximbank’s supervisory board, on Facebook.
The bank’s statement notes that TOK Gulliver served as collateral for the loan, and the foreclosure procedure was initiated due to the failure of Tri O LLC, the debtor who owned TOK Gulliver, to fulfill its obligations under the loan agreement.
Oschadbank supervisory board member Roza Tapanova noted that privatization of this asset is not possible.
“Management and sale,” she described the possible options under Bevz’s post.
In turn, according to Oschadbank, the consortium is offering all tenants of TOK Gulliver to contact Oschadbank’s legal advisor Sayenko Kharenko to re-register their contractual relationships and report that there are no legal grounds for making rent payments to the previous owner.
TOK Gulliver in the Pechersky district of the capital was opened in 2013. Its area is 151,800 square meters. The construction of Gulliver was mainly financed by Oschadbank, which provided LLC “Tri O” with a $460 million loan. The debt restructuring procedure under the loan agreement with a mortgage on TOK Gulliver in the amount of UAH 18 billion 176.9 million was completed in 2020.
TOK Gulliver was transferred to the management of the National Agency of Ukraine for the Identification, Search, and Management of Assets Derived from Corruption and Other Crimes (ARMA) by a decision of the Shevchenkivskyi District Court of Kyiv dated June 3, 2024, and the Kyiv Court of Appeal dated June 25, 2024, at the request of the Office of the Prosecutor General as part of a criminal investigation by the Economic Security Bureau (ESB) into the possible evasion of nearly UAH 146 million in taxes by TOK’s management. The BEB issued a corresponding suspicion to the director of Gulliver in May 2023.
ARMA twice announced a competition for the management of TOK Gulliver, but rejected the applications of the candidates due to non-compliance with the tender offer.
As noted by ARMA head Elena Duma, the market value of the property is UAH 7.6 billion according to an assessment conducted by an independent appraiser selected on a competitive basis, and the minimum amount of expected income was more than UAH 17 million per month.
On July 25, at the office of the State Nuclear Regulatory Inspectorate of Ukraine (SNRIU), DIARU), the official transfer of permits to JSC NAEK Energoatom for the performance of organizational and administrative functions related to ensuring the nuclear and radiation safety of Ukrainian nuclear power plants, as well as the Centralized Spent Fuel Storage Facility (CSFSF), took place.
“This stage is part of the company’s reorganization – changing its form of governance from a state-owned enterprise to a joint-stock company,” the company said on Friday.
The licenses were handed over to Energoatom’s head, Petro Kotin, by the head of the State Nuclear Regulatory Inspectorate, Chief State Inspector for Nuclear and Radiation Safety, Oleg Korykov.
He noted that the SNRIU team had conducted inspections of all nuclear facilities and nuclear power plant sites and had given a positive assessment of Energoatom’s ability to comply with safety requirements, standards, and regulations, as well as the terms of the licenses.
“Obtaining licenses to operate under the new status confirms that Energoatom retains its full powers and ensures the continuous operation of nuclear power units,” emphasized the head of Energoatom.
The changes to the licenses were made in line with the law “On the Joint Stock Company National Nuclear Energy Generating Company Energoatom” and the Cabinet of Ministers’ resolution No. 1420 of December 29, 2023. “On the establishment of the joint-stock company ”National Nuclear Energy Generating Company “Energoatom.”
Currently, Energoatom operates nine power units at the South Ukraine, Rivne, and Khmelnytskyi NPPs with a total capacity of 7,880 MW. All of them are located in territory controlled by Ukraine.
The Zaporizhzhia Nuclear Power Plant, with six VVER-1000 power units with a total capacity of 6,000 MW, has not been producing electricity since September 11, 2022, following its occupation on March 3-4, 2022.
