Polish property tax 2027: rates and calculator
In 2027 a 150 m² house with a 1000 m² plot pays at most 994 PLN of property tax, 36 PLN more than in 2026. The calculator starts with 2027 and the maximum rates from the July 2026 notice: enter the area of your house and plot to see the most you will pay and the four instalments.
Example: 150 m² house, 1,000 m² plot
Property tax for 2027: at most 994 PLN a year
about 83 PLN a month on averagehouse counted as 150 m²
What the tax is made of
- House, residential part
- 193.50 PLN
- Plot
- 800.00 PLN
Items add up to 993.50 PLN, rounded to whole zloty
Payment dates
- Instalment 1 · 250 PLN
- Instalment 2 · 248 PLN
- Instalment 3 · 248 PLN
- Instalment 4 · 248 PLN
M.P. 2026 poz. 741, maximum rates
| Item | Base | Rate | Tax |
|---|---|---|---|
| House, residential part | 150 m² | 1.29 PLN/m² | 193.50 PLN |
| Plot | 1,000 m² | 0.80 PLN/m² | 800.00 PLN |
| Total, rounded | 994 PLN |
Assumptions and formulaLaw as of 12 October 2026
house: 150 m² + 50% × 0 m² = 150 m² tax = Σ (area × rate), rounded to whole zloty
Rates are set by the municipal council and cannot exceed the maximum. Some municipalities vary them, e.g. by location or the age of the building.
Instalments in whole zloty, with the remainder added to the first one. Your gmina may split it differently.
Notice of the Minister of Finance and Economy of 23 July 2026 (M.P. 2026 item 741)
- Rooms 1.40-2.20 m high
- 50%
- Rooms lower than 1.40 m
- left out
- Residential building
- 1.29 PLN/m²maximum rate, M.P. 2026 poz. 741
- Other land
- 0.80 PLN/m²maximum rate, M.P. 2026 poz. 741
- Other buildings
- 12.33 PLN/m²maximum rate, M.P. 2026 poz. 741
- Business use
- 36.49 PLN/m²maximum rate, M.P. 2026 poz. 741
- Rounding of the yearly amount
- to whole zloty
- One payment by 15 March
- up to 100 PLN
- Instalment dates
- 15 Mar, 15 May, 15 Sep, 15 NovAct on local taxes and fees, consolidated text Dz.U. 2025 item 707 (art. 4, 5, 6)
The result shows the tax at the rates entered. The amount you owe is set by the head of your gmina (wójt, burmistrz or prezydent miasta) in the tax decision for the year.
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Ready-made calculations
Maximum rates for 2027
The notice of the Minister of Finance and Economy of 23 July 2026 (M.P. 2026 item 741) raises the upper limits. Residential buildings: from 1.25 to 1.29 PLN/m², up 0.04 PLN. Other land: from 0.77 to 0.80 PLN/m², up 0.03 PLN. Other buildings, e.g. a detached garage: from 12.00 to 12.33 PLN/m². Parts of a house used for business: from 35.53 to 36.49 PLN/m².
These are upper limits. Each municipal council sets its own 2027 rates in a resolution, usually adopted at the end of 2026. Until then the calculator shows the most you will pay.
How much more you pay for a house in 2027
A 150 m² house with a 1000 m² plot at the maximum rates: 193.50 PLN for the house and 800 PLN for the plot, 994 PLN a year in total. That is 36 PLN more than in 2026. Instalments: 250 PLN by 15 March 2027 and 248 PLN each by 15 May, 15 September and 15 November.
A detached 24 m² garage adds 295.92 PLN and the tax goes up to 1289 PLN a year. A garage inside the house is usually taxed like the residential part, at 1.29 PLN/m².
Frequently asked questions
How much will property tax on a house rise in 2027?
At the maximum rates by 4 grosz per m² of the house and 3 grosz per m² of the plot. A 150 m² house with a 1000 m² plot pays at most 994 PLN instead of 958 PLN, 36 PLN more.
When will I know my municipality's rates for 2027?
When the municipal council adopts its property tax resolution, usually in November or December. You can find it in the municipality's Public Information Bulletin (BIP). The amount you owe will be in your 2027 tax decision.
When is the first property tax instalment for 2027 due?
By 15 March 2027. The next instalments are due on 15 May, 15 September and 15 November 2027. A tax of up to 100 PLN is paid in full by 15 March.