Local councils across Poland are voting to increase property tax to the maximum permitted rates for 2027, according to an analysis of council resolutions by portal bankier.pl. Major cities including Szczecin and Łódź have already approved the highest possible charges, which will take effect from 1 January next year.
Under the new rates, residential property will be taxed at 1.29 złoty per square metre, whilst commercial premises used for business activity will face a charge of 36.49 zł per square metre – the legal maximum set by the government several months ago.
Smaller county-level towns including Kołobrzeg, Rawicz, Gubin, Kościerzyna and Gorlice have also voted for maximum rates. According to the bankier.pl report, draft resolutions are currently under consideration in Lublin, Bielsko-Biała, Tarnów, Ruda Śląska and Wodzisław Śląski, where councillors may follow suit.
Impact on households and businesses
The increases will have a tangible impact on household and business budgets. For a 60-square-metre flat, the annual property tax bill will rise to 77.40 zł under the maximum rate of 1.29 zł per square metre, compared to 75 zł previously at 1.25 zł per square metre.
Business owners will feel the change more acutely. For a commercial unit of the same size, the annual charge will jump to 2,189.40 zł, up from 2,131.80 zł. Garage owners will also pay more: a standard 20-square-metre garage will incur an annual tax of 246.60 zł at the new rate of 12.33 zł per square metre, instead of 240 zł.
Land tax is also rising. The maximum rate for land beneath buildings will be 0.80 zł per square metre, whilst land used for business purposes will be taxed at 1.49 zł per square metre.
Not all councils raising rates
Some local authorities have resisted the pressure to increase charges. In Radomsko, councillors rejected a draft proposal from the mayor to raise rates for 2027. Dziwnów also saw councillors vote against higher taxes.
Among Poland’s 18 regional capitals, Rzeszów, Kielce, Opole, Gorzów Wielkopolski and Zielona Góra are not applying the maximum rates. In Zielona Góra, the charge remains below 1 zł per square metre, whilst in Rzeszów it falls just one grosz short of the permitted ceiling.
Councils that have approved increases argue that higher property tax is necessary to bolster local budgets. Depending on the size of the municipality, the new rates are expected to generate between one and seven million złoty in additional revenue, earmarked for infrastructure investment, maintenance and social programmes.
The bankier.pl analysis highlights that maximum property tax rates have climbed 45 per cent over the past five years. Since 2017, flat owners have seen their bills rise by nearly 75 per cent.
Exemptions and reliefs
Poland’s Local Taxes and Charges Act provides a range of exemptions from property tax. Buildings used for forestry, fishing or agriculture are exempt, as are properties listed in the heritage register, except for parts used for commercial purposes.
Other exemptions include premises occupied by youth and children’s charities, land in protected nature areas, plots and structures in family allotment gardens up to a specified size, and properties used for public-benefit activities. Universities, research institutes, nurseries, children’s clubs and sheltered workshops also qualify for relief in certain circumstances.
What this means for Poles in the UK
If you own property in Poland – whether a flat you rent out, a family home or commercial premises – check with your local council (urząd miasta or gmina) whether rates are rising from 1 January 2027. The maximum residential rate is now 1.29 zł per square metre (roughly £0.25), and commercial property faces up to 36.49 zł per square metre (about £7.10).
Property tax in Poland is payable by the owner, not the tenant, so even if you live in the UK, you remain liable. Bills are usually issued quarterly or annually by the local tax office. If you have been paying by standing order or direct debit, review the amounts to avoid arrears.
If you inherited property or own land in a heritage area or protected zone, you may qualify for an exemption. Contact the local council’s tax department (wydział podatków i opłat lokalnych) or consult a Polish accountant. Many councils publish their rates online, and decisions on 2027 charges should be finalised by the end of this year.