Polish taxpayers selling property within five years of acquisition must file PIT-39 by April 30, 2026, and may qualify for housing relief.
Sale of Property Before 5 Years: PIT-39 Deadline
If a taxpayer sells a property after five years from the end of the calendar year in which it was acquired, the income doesn’t need to be included in their annual PIT return, as it’s tax-exempt. However, sales occurring sooner require different procedures.
Taxpayers who sold a property in 2025 within five years of acquiring it must file PIT-39 with the tax office by April 30, 2026.
Housing Relief: A 3-Year Window for Expenses
Taxpayers may avoid paying tax on the sale of property before five years by utilizing the housing relief. This requires spending the funds received from the buyer on eligible “housing purposes” within three years from the end of the tax year in which the sale occurred.
Eligible Housing Expenses
Funds must be spent on items such as purchasing another property, renovation costs, or other qualifying housing-related expenses.
Ministry of Finance Updates to Housing Relief
The Ministry of Finance is considering changes to the housing relief. While initial proposals included complex modifications, the current proposal allows taxpayers to utilize the relief once every three years. The project is still under consultation.
Calculating Taxable Income with Relief
Taxable income eligible for relief is calculated using the formula: (income x housing expenses) / sale proceeds.
Example Calculation
For example, if a taxpayer built a house for 4 million złoty and sold it three years later for 5 million złoty, and spent 4.6 million złoty on purchasing another house, the calculation would be as follows:
The tax-exempt income is 368,000 złoty [(400,000 złoty x 4.6 million złoty) / 5 million złoty]. The taxable income (subject to 19% PIT) is 32,000 złoty (400,000 złoty – 368,000 złoty).
Filing PIT-39: Using the e-Tax Office
PIT-39 cannot be filed through the “Your e-PIT” service. However, it can be submitted electronically via the e-Tax Office (www.podatki.gov.pl) or other electronic declaration services. Paper submissions via traditional mail are also accepted.
Completing the PIT-39 Form
Part C of the form requires entering relevant information. Part D calculates the tax liability, including the housing relief. Part E indicates the tax due.
Failure to Meet Relief Conditions: Corrections and Interest
If the conditions for housing relief are not met within three years, the taxpayer must file a corrected return and pay the tax owed, plus interest for late payment. Interest accrues from the day after the payment deadline, which is the deadline for filing the tax return for the year the income was generated.
