Thousands of Polish property owners face a May 15, 2026, deadline for their second property tax installment, but payment depends on a municipal decision.
Property Tax Basics
Property tax is a fundamental local levy in Poland, covering land, buildings, or parts thereof, and structures related to business activity. This obligation applies to homeowners, single-family home owners, garage owners, landowners, and businesses using properties.
Tax Payment Schedule
According to the Act of January 12, 1991, on Local Taxes and Fees, individuals typically pay property tax in four installments: March 15th, May 15th, September 15th, and November 15th. The May 15th installment is due in 2026, contingent on the administrative decision issued by the municipality.
Municipal Decision and Tax Calculation
Unlike many other taxes, individuals do not independently calculate their property tax liability. The process involves submitting data via form IN-1, while the municipal tax authority determines the tax amount, deadlines, and payment methods through a formal decision.
No Decision, No Obligation
The legal basis for this is Article 6, paragraph 7 of the Act on Local Taxes and Fees, which states that property tax for individuals is determined by a decision of the tax authority. Without a decision, there is no obligation to pay within a specific timeframe – the taxpayer should not calculate and pay the tax independently.
Delayed Tax Decision and Payment Deadline
It is not uncommon for a tax decision to arrive after the statutory payment deadline. This does not automatically create an arrears situation. According to Article 47 § 1 of the Tax Procedure Act of August 29, 1997, the payment deadline is 14 days from the date of delivery of the decision establishing the amount of the liability. The municipality cannot shorten this period.
Exceptions to the Four-Installment Rule
Not all taxpayers pay in four installments. The law provides exceptions depending on the amount of the liability. If the annual tax amount is less than 100 zł, a single payment is required, and if it is less than 11.80 zł, no tax is collected.
2026 Property Tax Rates
Property tax is a local tax, so its amount varies depending on the municipality. Municipal councils set rates through resolutions, but they cannot exceed the limits set by the Minister of Finance. The maximum rates for 2026 are based on the announcement of the Minister of Finance of August 1, 2025 (Monitor Polski 2025, item 726). Actual rates may be lower, depending on the specific municipal resolution.
Consequences of Non-Payment
Failure to pay tax on time results in tax arrears. In such cases, default interest is charged in accordance with Article 53 § 1 of the Tax Procedure Act. If a taxpayer deliberately evades taxation, such as failing to report a property or concealing data, provisions of the Fiscal Penal Code may apply. Article 54 § 1 of the Fiscal Penal Code provides for penalties.
Reporting Obligations
Individuals are required to submit form IN-1 within 14 days of circumstances affecting the tax. This obligation stems from Article 6, paragraph 6 of the Act on Local Taxes and Fees. The document can be submitted in paper or electronic form.
What to Check Before May 15, 2026
Before making a transfer, property owners should verify the tax amount and payment deadline stated in their decision. Automatically paying the tax without a decision can lead to errors, overpayments, or the need for correction.
Q&A – Common Taxpayer Questions
Do I have to pay tax by May 15th if I don’t have a decision from the municipality? No. For individuals, the obligation to pay arises from an administrative decision. Without it, there is no basis for payment.
What should I do if the decision arrived after May 15th? You have 14 days from the date of delivery to pay the liability.
Do you always pay four installments of tax? No. For tax below 100 zł, a one-time payment is required, and below 11.80 zł, the tax is not collected.
Can I calculate the tax myself and pay it earlier? This is not recommended. The amount of tax is determined by the municipality, and only the decision is binding.
What are the consequences of being late? Default interest is charged, and in extreme cases, fiscal penal sanctions are possible.
