Polish property tax services for international investors

This fee will apply only once for review of your property related documents for set up of your tax file with our tax professionals.

This service covers the necessary tax returns and their annexes (single or married – one property). 

This fee is due if you need to add a second property (and each subsequent property) to your tax return. 

This fee is due where there are multiple owners of a property if the owners are not a married couple. This charge covers the preparation of the additional personal return due. 

This fee is due for estimation of the income tax monthly payments, which need to be processed to the Polish tax office no later than the 20th of the month following the month the income was received. 

Please note, if you need to file a Polish Capital Gains Tax return, the final price for this service will depend on the complexity of your specific case. 

The Polish tax office does not release automatic assessment notices. We can assist with tax clearance certificate applications if required. 

This fee will apply if you require help in locating some of the documents you need for your tax filing (excluding bank and mortgage statements). 

Tax audit assistance pricing is determined by case complexity. For more details, reach out to a member of our international tax team. 

This is obligatory and due for each year of submission. It covers postage, phone calls, photocopying etc.) 

Please note, the Polish tax office does not release automatic assessment notices. We can assist with your tax clearance certificate applications ,if required. 

The calculation of Polish rental income tax has undergone significant changes in recent years. Prior to 2023, rental income was subject to progressive tax rates ranging from 17% to 32%.However, in 2023, the Polish government introduced a new simplified tax regime for rental income, which is now taxed at a flat rate of 8.5% for rental income up to PLN 100,000 per year and 12.5% for income exceeding PLN 100,000. Under this new regime, taxpayers are no longer able to deduct any expenses from their rental income. This means that the entire rental income is subject to tax, regardless of the actual costs incurred. This change was made in order to simplify the tax system and reduce the administrative burden on landlords. 

The Polish tax year runs from 1 January to 31 December. The deadline for filing a tax return under the fixed rate method is 31 January. Meanwhile, if you are using the scale method, the deadline is 30 April. This is the deadline that applies to most taxpayers who are filing a tax return.

You may be required to file a Polish tax return in relation to the sale of a Polish property if you are a Polish resident and you owned the property for less than five years, or if you are not a Polish resident but you owned the property for less than five years and the profit from the sale is more than PLN 100,000. 

The deadline for filing a Polish tax return in relation to the sale of a Polish property is 30 April of the following year after the sale. If you are unsure whether or not you are required to file a Polish tax return, you should consult with a tax advisor. 

Capital gains in Poland, such as profits from the sale of assets or dividends received from investments, are subject to a uniform 19% tax rate. This income does not qualify for the standard personal income tax exemption.  

Properties that have been owned for more than five years are exempt from Polish CGT.