Higher property tax in Poland from 2027

9 August 2026 Poland Radar 0 Comments

Higher property tax limits for businesses take effect in 2027. Local councils will set final rates; impacts vary by property size.

Poland announced higher property tax limits affecting businesses from January 1, 2027. Local councils will still set final rates.

Table of Contents

What changed and who pays

The Ministry published new upper limits in July 2026. Consequently, the top rate for business-related buildings rises to 36.49 PLN per sqm. Moreover, the cap for business land will increase to 1.49 PLN per sqm. However, these numbers only set maximums. Therefore, each gmina or city council may choose lower rates. As a result, two identical shops can face different bills in different towns. Also, Warsaw council will decide its own 2027 rates.

Impact of the higher property tax on businesses

Large commercial owners will feel the change most. For example, a 1,000 sqm warehouse could face a building tax of 36,490 PLN per year at the maximum rate. In addition, a 5,000 sqm lot used by that business could add 7,450 PLN per year. Consequently, the combined bill could reach 43,940 PLN annually under maximum rates. Small shop owners see smaller rises. For instance, a 100 sqm shop would pay 3,649 PLN instead of 3,553 PLN. However, the cumulative impact matters most for firms with many properties.

Other categories and the scale of change

The new limits also raise rates for residential buildings and other categories. The residential cap moves from 1.25 PLN to 1.29 PLN per sqm. Moreover, health-care buildings and seed material storage face higher maxima. Therefore, sectors like logistics and retail should review their forecasts. In addition, owners who run a business from home must check how local rules apply. The difference between residential and business rates is stark. For 2027, business rates may be over 28 times higher than residential ones.

💡 GOOD TO KNOW: If you are an expat running a business in Poland, check how local councils classify your premises. In Poland, “gmina” means municipality and the “rada” is the city council that sets local tax rules. Also, social contributions go to ZUS (social security), and public health care is NFZ. Finally, your national ID number is PESEL, and officials may ask for it when you register property or business changes.

What you should do now

First, calculate rough exposure by multiplying your usable area by 36.49 PLN. Next, add any land area times 1.49 PLN if applicable. Then, monitor your municipality’s draft resolution for 2027. Moreover, consult an accountant or tax advisor familiar with Polish local taxes. If you work from home, document how you use each room. Therefore, you can argue for residential classification where rules allow.

Note that individuals usually pay property tax in four instalments. Also, legal persons follow different schedules and rules. Finally, the legal basis for the limits is the Ministry’s July 23, 2026 obwieszczenie, and core tax law comes from the 1991 act on local taxes.

Source: Read original article

📚 Looking for more help settling in Poland? Browse our complete Expat Guides.