May 15 tax deadline: property and forest tax due

14 April 2026 Poland Radar 0 Comments

May 15 tax deadline: second instalment of property and forest tax for 2026 is due. Learn who pays, rates, and how to avoid penalties.

May 15 tax deadline hits owners of flats, houses, plots and forests. Moreover, that date covers both the second instalment of property tax and the forest tax for 2026.

Table of Contents

May 15 tax deadline: who pays and how much

The law divides taxpayers into individuals and legal entities. Consequently, individuals pay property tax in four instalments. In addition, the dates fall on 15 March, 15 May, 15 September and 15 November. However, companies and other legal bodies pay monthly by the 15th day. Therefore, firms already paid for April on 15 April. Moreover, if a yearly tax sums to less than 100 PLN, individuals pay it once by 15 March. New owners must file form IN-1 within 14 days of the notarial deed. Note that the notary sends the deed to land records. However, the notary does not notify the tax office. Therefore, you must inform the municipality yourself.

2026 rates and local variations

The Ministry updated maximum rates by 4.5 percent for 2026. Consequently, many city councils set near-maximum levels. Residential buildings now cost up to 1.25 PLN per square metre. For example, a 60 m2 flat costs 75 PLN yearly. Moreover, a 100 m2 house costs 125 PLN per year. Commercial premises face much higher rates. The top rate reaches 35.53 PLN per square metre. Therefore, a 50 m2 shop owner may pay about 1,777 PLN yearly. In addition, land for business can cost up to 1.38 PLN per square metre. Build structures that are not buildings pay two percent of their value. Importantly, garages with separate land registry entries now face the low residential rate. This change ended long legal uncertainty.

Forest tax, exemptions and local rules

The forest tax depends on timber prices, not local councils. Consequently, the 2026 rate equals 61.90 PLN per hectare. However, reserves and national parks get a 50 percent reduction. In addition, some small municipalities may adopt lower timber price assumptions. Therefore, check the local council resolution. Note that young stands under 40 years often qualify for exemption. However, you still must file form IL-1 even when exempt.

How to pay, deadlines and penalties

Municipalities send a tax decision with payment details in February or early March. Therefore, check your mailbox and your mObywatel app. If you did not receive the decision, call the municipal office. Moreover, missing the notice does not cancel tax duties. Instead, the payment date runs 14 days after you pick up the registered letter. Importantly, the tax counts when the municipality receives your money. Consequently, schedule transfers two or three days early. If you pay late, interest accrues from day one. In addition, municipalities can collect debts for five years. Moreover, serious evasion can trigger criminal fiscal penalties. Therefore, apply for instalments or deferment if you face hardship.

💡 GOOD TO KNOW: If you are an expat, register practical details early. For example, get a PESEL (national ID number) if you plan long stay. In addition, know ZUS means social insurance and NFZ means the state health fund. Moreover, municipal procedures vary by town. Therefore, check your municipal website and the mObywatel app. Also, save the tax decision and note the account number. Finally, pay a few days early to avoid banking delays.

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