Property tax calculator for a house and plot in Poland
A 150 m² house with a 1000 m² plot pays at most 958 PLN of Polish property tax (podatek od nieruchomości) in 2026 and at most 994 PLN in 2027. Enter the floor area of your house and plot, and the calculator works out the tax at the maximum rates or your municipality's rates and splits it into instalments.
Example: 150 m² house, 1,000 m² plot
Property tax for 2026: at most 958 PLN a year
about 80 PLN a month on averagehouse counted as 150 m²
What the tax is made of
- House, residential part
- 187.50 PLN
- Plot
- 770.00 PLN
Items add up to 957.50 PLN, rounded to whole zloty
Payment dates
- Instalment 1 · 241 PLN
- Instalment 2 · 239 PLN
- Instalment 3 · 239 PLN
- Instalment 4 · 239 PLN
M.P. 2025 poz. 726, maximum rates
| Item | Base | Rate | Tax |
|---|---|---|---|
| House, residential part | 150 m² | 1.25 PLN/m² | 187.50 PLN |
| Plot | 1,000 m² | 0.77 PLN/m² | 770.00 PLN |
| Total, rounded | 958 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 1 August 2025 (M.P. 2025 item 726)
- Rooms 1.40-2.20 m high
- 50%
- Rooms lower than 1.40 m
- left out
- Residential building
- 1.25 PLN/m²maximum rate, M.P. 2025 poz. 726
- Other land
- 0.77 PLN/m²maximum rate, M.P. 2025 poz. 726
- Other buildings
- 12.00 PLN/m²maximum rate, M.P. 2025 poz. 726
- Business use
- 35.53 PLN/m²maximum rate, M.P. 2025 poz. 726
- 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
How to use the calculator
- Choose the tax year: 2026 or 2027.
- Enter the usable floor area of the house. Put rooms 1.40-2.20 m high in the separate field: half of that area counts.
- Enter the plot area and any other buildings, e.g. a detached garage.
- Check the rates. If you know your municipality's rates, enter them instead of the maximum ones and click Calculate tax.
Property tax on a 150 m² house with a 1000 m² plot
At the maximum rates for 2026 the house costs 150 × 1.25 PLN = 187.50 PLN and the 1000 m² plot 1000 × 0.77 PLN = 770 PLN. That is 957.50 PLN, rounded to 958 PLN a year, about 80 PLN a month on average.
You pay it in four instalments: 241 PLN by 15 March and 239 PLN each by 15 May, 15 September and 15 November. In 2027 the same house and plot cost at most 994 PLN (193.50 PLN for the house and 800 PLN for the plot), 36 PLN more.
How the floor area is counted
The tax base is the usable floor area measured along the inside of the walls on every floor, without staircases and lift shafts. Basements, underground garages and usable attics count as floors too. This is not always the same figure as in the building design.
Rooms between 1.40 and 2.20 m high count at half their area, lower spaces not at all. A house with 120 m² of full-height rooms and 30 m² under a sloping roof is therefore taxed on 135 m²: at 1.25 PLN that is 168.75 PLN a year.
Garages, sheds and a business at home
A detached garage or a shed is an 'other building' with a rate of up to 12.00 PLN/m² in 2026. A 24 m² garage costs 288 PLN a year at that rate, more than the 150 m² house itself. A garage inside the house is usually counted with the residential part.
Space in the house used for a business has a rate of up to 35.53 PLN/m², so e.g. a 20 m² company office costs 710.60 PLN a year. The calculator leaves out structures, business land, farmland and forest (taxed under agricultural and forest tax) and any exemptions your municipality grants.
Frequently asked questions
How much is property tax on a house in Poland in 2026?
At most 1.25 PLN per m² of the house's usable area and 0.77 PLN per m² of the plot. A 150 m² house with a 1000 m² plot pays at most 958 PLN a year. Your municipal council may set lower rates: enter them in the calculator.
What are the property tax rates for 2027?
Under the notice of the Minister of Finance and Economy of 23 July 2026 (M.P. 2026 item 741) a municipality can charge at most 1.29 PLN/m² for residential buildings, 0.80 PLN/m² for other land, 12.33 PLN/m² for other buildings and 36.49 PLN/m² for buildings used for business.
When do I have to pay property tax?
A private owner pays in four instalments: by 15 March, 15 May, 15 September and 15 November. If the tax is 100 PLN or less, you pay it in one go by 15 March.
Does the attic count towards the floor area?
Yes, a usable attic counts as a floor. The part 1.40-2.20 m high counts at half, and anything lower than 1.40 m not at all. A house with 120 m² of full-height rooms and 30 m² under the slope is taxed on 135 m².
Do I have to register the house for tax myself?
Yes. You have 14 days to file a property information form (IN-1) with the municipal office, e.g. after buying the house or finishing construction. After that the municipality sends a tax decision with the amount and instalments every year.