Property Tax Hikes to Hit Households in Major Polish Cities in 2026

Residents of Opole are set to pay the lowest property taxes in Poland in 2026, according to data from GetHome.pl, but many other cities are moving in the opposite direction, raising levies on apartments, houses, and land to the highest levels allowed by law.

As Marek Wielgo, an expert at GetHome.pl, explains, end-of-year announcements of property tax increases have become routine. More local governments are now choosing to apply the maximum rates set annually by the Ministry of Finance. In 2026, the upper limit for residential buildings will be PLN 1.25 per square meter, up from PLN 1.19 in 2025. For land under residential properties, the ceiling will rise to PLN 0.77 per square meter from PLN 0.73.

Not all cities, however, are following this trend. Zielona Góra and Kielce have decided to freeze property tax rates for another year. Zielona Góra Mayor Marcin Pabierowski said the city’s financial situation is stable and that shielding residents’ household budgets remains a priority. As a result, 2024 rates will continue to apply: PLN 0.99 per square meter for buildings and PLN 0.68 for land.

Similarly, Kielce Mayor Agata Wojda confirmed that no increases are planned for 2026. Property owners there will continue to pay PLN 1.19 per square meter for apartments and houses and PLN 0.73 for land, unchanged from the previous year.

In contrast, most large cities have opted for increases, often up to the maximum permissible level. City officials argue that while the additional burden on individual households is modest—typically several or a dozen złoty per year—the cumulative effect significantly boosts municipal budgets. Kraków, for example, is expected to collect around PLN 28 million in additional revenue.

Elsewhere, decisions were more contentious. In Rzeszów, higher rates were approved only in a second vote and by a narrow margin. The final figures will be slightly below the maximum. Gorzów Wielkopolski will also remain under the cap, though residents will still face a notable six-percent increase.

What This Means for Businesses in Poland

Tax policy changes in Poland have direct implications for both domestic and foreign-owned businesses. Companies operating in Poland must stay informed about regulatory developments to optimize their tax position and maintain compliance. The Polish tax system includes CIT (19% standard, 9% for small taxpayers), VAT (23% standard rate with reduced rates of 8% and 5%), and various sector-specific levies.

For international entrepreneurs and investors, understanding the Polish tax landscape is essential for business planning. Poland offers several attractive incentives including the Polish Investment Zone (up to 15 years of CIT exemption), R&D tax relief (up to 200% deduction), and the IP Box regime (5% effective CIT rate on qualified intellectual property income). Professional tax advisory can help identify the most beneficial structure for your specific situation.

The interplay between Polish domestic tax law and international tax treaties is particularly important for foreign-owned entities. Transfer pricing regulations, withholding tax provisions, and anti-avoidance rules (GAAR) require careful navigation to ensure both compliance and optimization.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our tax advisory services in Poland, or contact us for a free consultation.