Tax on property in Poland
If you own a rental property in Poland, it’s important to understand your tax obligations as a non-resident investor.
For example, if you earn rental income from your Polish property, you are required to declare this income annually by filing a landlord tax return with the Polish tax authorities.
In addition to income tax, property owners must also pay property tax (podatek od nieruchomości). This is a local tax levied on land, buildings, and other real estate structures.
At PTI Returns, we make tax compliance in Poland simple and stress-free. Our experienced advisors will prepare and file your property tax return, ensuring you remain fully compliant and claim all available tax reliefs.
Our Polish property tax services include:
- Polish Tax Number (NIP number) registration
- Landlord tax return filing
- Polish Capital Gains Tax assistance
- Assistance with Polish tax payments
- Coordination with your resident tax accountant
Polish NIP Number for Property Owners
If you own a rental property in Poland, you’ll need a Polish Tax Identification Number, known as a NIP (Numer Identyfikacji Podatkowej).
To file a tax return or communicate with the Polish tax authorities, you must have a NIP.
What is a NIP number?
A NIP is a 10-digit tax identification number issued by the Polish tax office. It’s used to identify you on every tax filing, payment, and piece of correspondence relating to your property.
Do I need one?
Yes. Any non-resident earning rental income from a Polish property, or selling a Polish property, needs an active NIP to file the relevant return.
How do I apply?
To apply for a NIP, send form NIP-7 to the tax office for non-residents with a copy of your passport, proof that you own the property, and proof of your rental income or sale, such as a rental agreement.
What is the process?
Processing typically takes one to two weeks, though this can vary. There’s no government fee to apply.
Why choose PTI Returns?
Built for international property investors
Our Polish tax-filing service has been purpose-built for overseas property investors – streamlining a process that can otherwise be overwhelming from abroad.
Guaranteed accuracy and compliance
File with complete confidence. Every return is prepared to the highest standard, in full compliance with Polish tax law.
Clear guidance, no language barriers
We provide practical, jargon-free support at every stage and our team manages all correspondence with the Polish tax authorities on your behalf.
Filing Polish taxes since the very beginning
PTI Returns has been preparing Polish tax filings since 1996. Your return is in experienced and capable hands.
Our Polish rental income tax services & fees
If you need assistance with your tax number or with registering for tax in Poland, PTI Returns can help you. The fee for this service is €100 per person.
Capital Gains Tax (CGT) on Polish Property Sales
If you sell a property in Poland, you may owe Capital Gains Tax on the profit, and whether you do depends largely on how long you’ve owned it.
What’s the rate?
Polish CGT is charged at a flat 19% on the gain — the difference between your sale price and your original acquisition cost, plus any documented allowable expenses (such as the cost of improvements or expenses directly tied to the sale).
Is there an exemption?
Yes. If you’ve owned the property for more than five years (calculated from the end of the calendar year of purchase), the sale is exempt from Polish CGT entirely. This is the single biggest factor in whether you owe anything at all.
If you’re a non-resident and you’ve owned the property for less than five years, you’ll generally need to file a return if your profit exceeds PLN 100,000.
How and when do I file?
Capital gains from a property sale are declared on Form PIT-39, due by 30 April of the year following the sale. You’ll need an active NIP number to file this return — so if you haven’t registered yet, that’s the first step.
What about double taxation?
If you’re also tax-resident elsewhere (e.g. Ireland or the UK), double taxation agreements between Poland and many countries mean you generally won’t be taxed twice on the same gain — though the sale will usually still need to be reported in both countries.
PTI Returns can assess your specific situation, confirm whether you qualify for the five-year exemption, and handle your PIT-39 filing from start to finish.
Request a free callback from a property tax advisor
Polish rental income tax FAQs
If you are resident in the UK or Ireland and you are earning rental income in Poland, you will have to report it both on your annual resident tax return (i.e. your Irish or UK tax return) and on your income tax return in Poland.
However, there are double taxation agreements between Poland and Ireland and Poland and the UK so that you won’t be taxed twice.
Our property tax advisors can provide further information on double taxation relief or help you file your landlord tax return in both jurisdictions.
You will need to submit form NIP-7, along with:
- A copy of your passport
- Proof of property ownership
- Documentation supporting your rental income or property sale (e.g. rental agreement)
NIP is different from a PESEL (Poland’s national identification number, typically held by residents) as a non-resident property owner, the NIP is almost always the number you’ll need.
At PTI Returns, we handle the entire NIP registration process on your behalf, so you’re not navigating Polish-language forms or tracking down the correct tax office yourself.