Poland’s 2026 commercial property tax rates will rise, with maximum rates set at 35.53 zł per m² for buildings and 1.45 zł per m² for land.
Defining Commercial Property Tax
Polish law does not classify “commercial property tax” as a separate category. Instead, a single property tax applies, with rates varying by property type and use. Commercial properties include land, buildings, or structures used for business activities such as offices, shops, factories, warehouses, and logistics centers.
How Tax Rates Are Determined
Tax rates are set locally by municipal councils, which cannot exceed limits defined by the Minister of Finance. Councils may set lower rates or introduce local exemptions. Tax bases are typically building area, land area, or structure value.
2026 Maximum Rates
Per a 1 August 2025 Finance Ministry decree, 2026 maximum rates are: 35.53 zł per m² of usable building area, 1.45 zł per m² of land area, or 2% of structure value. These are caps; municipalities may apply lower rates.
2026 Rate Changes
Maximum rates increased from 2025 due to statutory annual indexing based on the Central Statistical Office’s consumer price index. This systematic rise, not a local decision, increases potential tax burdens for businesses with large properties.
Tax Calculation Examples
Tax is calculated as area (or value) multiplied by the local rate. For example, a 1,000 m² warehouse taxed at the maximum rate would incur 35,530 zł annually. For structures, tax is 2% of their value.
Exemptions and Preferences
Municipalities may grant property-specific exemptions, preferential rates, or temporary tax relief under local economic policies. Conditions depend on individual municipal tax resolutions.
