Poland — Property: Property Taxes

Key facts

• The PCC rate on sales of real estate, perpetual usufruct and cooperative ownership rights is 2%.
• For a notarial deed the notary collects the tax and remits it, so no PCC-3 form is filed; joint buyers are each liable for the full tax.
• Tax authorities can challenge the declared value within five years after the end of the year of the agreement.
• Local property tax is set by the municipal council within statutory maximums, declared on form IN-1; these are archived pages so check current rates.

Steps

1. Determining Property Value for Tax Purposes — The property's value for tax purposes is typically determined by the local tax authorities or a designated appraiser. The tax authorities may use various methods, including assessments based on the property's size, location, and features.
2. Filing Tax Returns — Property owners in Poland are required to file annual tax returns with the local tax authorities, which typically involve submitting the property's value, any applicable tax deductions, and other relevant information.