Property Tax in Poland 2026
new building & structure definitions and rates
Since 2025, buildings and structures have their own property-tax definitions, and maximum rates rose in 2026 — see what it means for your firm.
Property tax (podatek od nieruchomości) is a local tax a firm pays on buildings, premises, land and structures used for business. Since 1 January 2025, the Local Taxes Act has its own definitions of "building" (budynek) and "structure" (budowla) — no longer borrowed from construction law. For 2026, maximum rates also rose by about 4.5%. Below we explain what really changed and how much you'll pay.
What changed from 2025 and 2026
The key change took effect on 1 January 2025 (Act of 19 November 2024). Until then the definitions of building and structure referred to construction law, which caused years of disputes. Now the tax act has its own, self-contained definitions, and the catalogue of structures is listed directly in an annex to the act.
For 2026 the definitions do not change — what's new is higher maximum rates announced by the Minister of Finance on 1 August 2025 (M.P. 2025 item 726), on average about 4.5% higher than in 2025.
The new definition of a building
A building is an object erected through construction works that is permanently attached to the ground, separated from space by building partitions, and has foundations and a roof. The definition rests on the object's physical features, not on how another law classified it. Buildings are taxed on usable floor area (in PLN per m²).
The new definition of a structure
A structure is an object that is not a building, listed directly in the annex to the act (e.g. tanks, networks, free-standing industrial installations, machine foundations, the construction parts of power plants including renewable-energy installations), together with related building devices. The crucial difference: a structure is taxed at 2% of its value, not on area. For firms with halls, canopies or installations this is often the biggest item.
Maximum rates for 2026
The commune (gmina) sets its own rates, but no higher than the ministry's caps. Maximum 2026 rates:
| Object of taxation | Maximum 2026 rate |
|---|---|
| Residential buildings | PLN 1.25 / m² |
| Buildings used for business | PLN 35.53 / m² |
| Land used for business | PLN 1.45 / m² |
| Other land | PLN 0.77 / m² |
| Structures | 2% of value |
Check the actual rate in your commune council's resolution — differences between communes can be significant. See other changes for the year in the 2026 tax-change calendar.
Who pays and on what
The tax is paid by the owner, perpetual usufructuary or holder of the property. For a firm this means tax on: buildings and premises used in the business, business-related land, and structures. Watch the home-office case: if you run a firm in your flat, the part used for business may fall under the higher "business" rate — but merely registering a sole proprietorship at your home address does not always trigger it. This is a common source of errors; ask your accountant.
Returns and deadlines
- Legal persons (e.g. sp. z o.o.): file the DN-1 return by 31 January and pay in monthly instalments by the 15th of each month (the January instalment by 31 January).
- Individuals (including sole traders / JDG): file the IN-1 information within 14 days of the obligation arising; the tax is paid on the mayor's decision in 4 instalments — by 15 March, 15 May, 15 September and 15 November.
- Tax up to PLN 100: paid in one go by the first instalment date.
- A change during the year (purchase, sale, change of use) — report it to the commune by correcting the return or information.
Common mistakes
- Overlooked structures: halls, canopies, paved yards or installations can be structures taxed on value (2%) — easy to forget.
- Mixing home and business: declaring the whole flat at the business rate, or — the reverse — skipping the part actually used for the firm.
- No update: after buying or changing the use of a property, the return must be corrected on time.
- Old structure definition: since 2025 the annex catalogue applies — not construction law.
Frequently asked questions
When did the new building and structure definitions take effect?
On 1 January 2025, under the Act of 19 November 2024. For 2026 the definitions remain unchanged.
What is the maximum business rate in 2026?
Up to PLN 35.53/m² for business buildings, up to PLN 1.45/m² for business land, and 2% of value for structures. The exact rate is set by the commune.
How is a structure taxed?
A structure is taxed at 2% of its value per year — not on area. A structure is an object listed in the annex to the act plus related building devices.
By when does a company file the DN-1 return?
By 31 January for the year, paying the tax in monthly instalments by the 15th of each month.
Does running a sole proprietorship from home raise the tax?
The higher rate applies to the part actually used for business. Simply registering the firm at your home address does not always mean a higher tax — worth checking.
Summary
For firms, two things matter most in 2026: the new building and structure definitions in force since 2025 (a structure = 2% of value, catalogue in the annex) and maximum rates about 4.5% higher. Want to check whether your halls, canopies and installations are classified correctly and you're not overpaying? Write to us — we'll recalculate your firm's property tax.