You May Receive a Property Tax Notice — Don’t Ignore It

23 August 2026 Poland Radar 0 Comments

Buy, sell, or change use of an apartment and you may get a property tax notice from the city. Check records to avoid back payments and interest.

Buying or selling an apartment in Poland creates duties you may overlook. Consequently, you might receive a property tax notice if you do not report ownership or changes to the city.

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What triggers the duty and the short deadline

Polish law requires owners to inform the tax authority about property changes. In addition, you must report within 14 days of purchase, inheritance, or any event that affects tax. Moreover, the duty applies not only to houses and land. It also covers apartments. Therefore, do not assume monthly condo fees cover this tax.

How the municipality issues a property tax notice and calculates amounts

For individuals, the city determines the tax amount in a written decision. Consequently, you only know what you owe after the authority issues that decision. Moreover, if the annual sum exceeds 100 PLN, the city typically demands payment in four instalments. The deadlines fall on March 15, May 15, September 15, and November 15. However, if you never received a decision, you should not assume the matter is closed. In addition, authorities sometimes lack correct or complete data. Therefore, they may review old files and open a case later. Consequently, you could face back payments plus interest.

When a change of use or business activity matters

If you start using part of your apartment for business, inform the tax office. Moreover, the tax office looks at actual use, not just the company registration. Therefore, a home office can change your liability in certain cases. In addition, keep records when you register a company at your address. Also note that social contributions use different systems, such as ZUS and NFZ. For clarity, PESEL means the national ID number used in many Polish records.

💡 GOOD TO KNOW: As an expat, check the municipal tax file after you buy. Bring your deed, ID, and contact details. Moreover, confirm the city holds your correct address and PESEL (if you have one). In addition, keep all decisions and payment receipts. If you do not speak Polish, hire a bilingual tax adviser or ask the tax office for basic guidance. Finally, remember that condo or co-op fees do not replace property tax obligations.

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