Quick summary
Property tax (podatek od nieruchomości) in Poland is local, charged annually and administered by the municipality (Urząd Miasta / Urząd Gminy).
After a property purchase you must file an IN-1 information notice within 14 days of the notarial deed — filing late can create retrospective charges, interest and penalties.
Tax is calculated per square metre using rates set by your gmina (municipality) within national caps.
1. What is podatek od nieruchomości?
Podatek od nieruchomości is a municipal tax on ownership (or use) of:
land,
buildings, and
parts of buildings (e.g., flats, garages).
Important: the tax is calculated by area and property type (residential, commercial, garage), not by market value. The Ministry of Finance fixes maximum caps; each gmina decides the per-m² rate annually.
2. Who pays?
The owner of the property (or a person with an equivalent legal title such as użytkownik wieczysty).
Co-owners are jointly liable.
Citizenship, residence status or an existing mortgage do not exempt you.
3. How the tax is calculated — simple example
Calculation has two levels:
Ministry of Finance — defines maximum rate caps.
Gmina (municipality) — sets the actual PLN / m² rate for each property type.
Example: if your gmina’s residential rate = 1.25 PLN / m² and your flat = 38.6 m² → annual tax ≈ 38.6 × 1.25 = 48.25 PLN.
The official decyzja podatkowa (tax decision) you receive from the gmina will show the final amount and payment schedule.
4. Most important step after purchase — file IN-1
IN-1 = Informacja o nieruchomościach i obiektach budowlanych (information notice for private buyers).
Who files: private buyers (companies use form DN-1).
Why file: IN-1 notifies the gmina of the change of ownership; only after IN-1 the gmina issues the official decyzja podatkowa with the exact amount, account number and payment schedule.
When: within 14 days from the date in the notarial deed.
— File proactively; do not wait for the municipality to contact you.
5. Deadline and consequences
14 days from the notarial deed to file IN-1.
Missing the deadline may lead to retroactive tax calculations, interest and penalties.
If you receive the decyzja late, payment deadlines are counted from the delivery of that decyzja.
6. Typical payment schedule
For individuals the gmina usually sets instalment dates such as:
15 March, 15 May, 15 September, 15 November.
If the annual tax is ≤ 100 PLN, the gmina may require a single annual payment.
7. Documents — quick checklist before filing IN-1
Prepare and have ready:
Notarial deed (akt notarialny) or Księga Wieczysta (land register) number.
Usable area in m² (from the deed or technical documentation).
ID / passport and PESEL (if available) — if you don’t have PESEL, check which identifier the office accepts.
Details of co-owners (names, addresses).
Mortgage details (for records only).
Bring originals and copies when visiting Urząd Miasta / Urząd Gminy.
8. Exemptions & relief
National law and local resolutions define exemptions (for example: certain educational, cultural, public-benefit properties).
Gminy may grant additional local concessions — check the local tax office or website.
If you think you qualify for an exemption, attach supporting documents and contact the municipal tax office before filing.
9. Practical HireQapp tips for new owners
File IN-1 immediately after the notarial deed — don’t wait.
Do not pay before you receive the official decyzja — paying prematurely can lead to errors.
Keep copies of every submission and registered-mail receipts.
If you do not have PESEL, visit the municipal office in person or use local e-services; staff will advise which identifier to use.
If something looks wrong in the decyzja, contact the municipal office quickly — there are procedures for corrections and appeals.
Final checklist — what to do today
☐ Locate your notarial deed and check the date.
☐ Measure / confirm usable area (m²).
☐ File IN-1 at your Urząd Miasta / Urząd Gminy (or via local e-portal) within 14 days.
☐ Wait for the decyzja podatkowa, then note payment dates and account number.
☐ Keep all receipts and correspondence.
If you’re planning to buy in Poland or have just closed on a flat — save this guide and follow the checklist.
— HireQapp Society — practical help for people living and working in Poland.
