The Ministry of Finance and Economy has announced the maximum property tax rates for 2027, giving municipal councils the authority to raise local fees starting January 1. <\/p>\n
New limits for property tax are now known. Starting from 2027, municipalities will be able to raise rates, although they will not be obligated to do so. Check how much the maximum amounts for apartments, houses, and business premises will be, and what the tax amount in your municipality will depend on.<\/p>\n
On July 28, 2026, the announcement of the Minister of Finance and Economy dated July 23, 2026, regarding the upper limits of monetary rates for local taxes and fees for 2027 was published in Monitor Polski. The announcement does not mean an automatic property tax increase. It merely determines the maximum rates that municipalities cannot exceed when setting local taxes and fees.<\/p>\n
Municipal councils will decide which rates will apply from January 1, 2027. They can leave the current amounts unchanged, lower them, or raise them, but exclusively up to the amount specified in the announcement. In practice, many municipalities set property tax rates at the level of the maximum limits defined by the minister.<\/p>\n
Compared to 2026, the maximum property tax rates have increased by about 2.7 to 3.9 percent, depending on the type of property. The maximum tax rate for land related to business activity will increase from PLN 1.45 to PLN 1.49 per 1 m\u00b2, while for other land, it will rise from PLN 0.77 to PLN 0.80 per 1 m\u00b2.<\/p>\n
Limits regarding buildings will also be higher. In the case of residential buildings, the maximum rate will increase from PLN 1.25 to PLN 1.29 per 1 m\u00b2 of usable area. The largest monetary increase concerns buildings related to business activity, where the maximum rate will increase from PLN 35.53 to PLN 36.49 per 1 m\u00b2.<\/p>\n
Limits were also raised for buildings used for trading qualified seed material\u2014from PLN 16.64 to PLN 17.09 per 1 m\u00b2, buildings associated with the provision of health services\u2014from PLN 7.27 to PLN 7.47 per 1 m\u00b2, as well as other buildings\u2014from PLN 12.00 to PLN 12.33 per 1 m\u00b2.<\/p>\n
Municipal councils will decide how much owners of apartments, houses, garages, commercial spaces, or land will actually pay. Each local government adopts its own resolution regarding local tax rates. Some municipalities apply maximum rates, while others keep them at a lower level. This means residents of different municipalities may pay different property tax amounts.<\/p>\n
The announcement also determines the maximum rates for transport vehicle tax and the upper limits for marketplace, local, spa, and advertising fees.<\/p>\n
Transport vehicle tax:<\/p>\n
Marketplace fee: PLN 1,208.45 daily.<\/p>\n
Local fee:<\/p>\n
Spa fee: PLN 6.86 daily.<\/p>\n
Advertising fee:<\/p>\n
Final rates for these categories will also be determined by local governments.<\/p>\n
The maximum rates announced by the Minister of Finance and Economy will apply to local taxes and fees effective from January 1, 2027. Previously, municipal councils must adopt resolutions specifying rate amounts in their area.<\/p>\n
Property tax is paid by individuals including owners of apartments, houses, plots, garages, and commercial spaces. The tax obligation also applies to independent possessors, perpetual usufructuaries of public land, and individuals possessing properties belonging to the State Treasury or local government based on an agreement or without one.<\/p>\n
The tax amount depends on the property area and the rates set by the municipality. However, the local government cannot exceed the maximum limits determined annually by the minister. The property owner receives a decision from the municipality with information on the amount due.<\/p>\n
Property tax is fundamentally paid in four installments: by March 15, May 15, September 15, and November 15. This means the next payment deadline falls on September 15. If the annual tax amount does not exceed PLN 100, it must be paid in a single installment by the first payment deadline.<\/p>\n
Announcement of the Minister of Finance and Economy of July 23, 2026, regarding the upper limits of monetary rates for local taxes and fees for 2027 (Monitor Polski of 2026, item 741).<\/p>\n","protected":false},"excerpt":{"rendered":"
The Ministry of Finance and Economy has announced the maximum property tax rates for 2027, giving municipal councils the authority to raise local fees starting January 1. New Maximum Property Tax Limits for 2027 New limits for property tax are now known. Starting from 2027, municipalities will be able to raise rates, although they will […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"wpai_generated_summary":"","footnotes":""},"categories":[40],"tags":[],"class_list":["post-17157","post","type-post","status-publish","format-standard","hentry","category-business"],"_links":{"self":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/posts\/17157","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/comments?post=17157"}],"version-history":[{"count":0,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/posts\/17157\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/media?parent=17157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/categories?post=17157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/tags?post=17157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}