Poland Property Tax

There are a number of small costs when purchasing property in Poland, which includes stamp dut of 2% plus notary fees, registration fees, court fees. The total of which comes to around 2-3% of the purchase price typically.

VAT is applied at the rate of 7% on new build property less than 120 sqm for apartments and 350 sqm for houses, and at a rate of 23% on new build property above 120 sqm for apartments and above 350 sqm for houses.

There is no sales tax when selling property in Poland.

The current rate in Poland is 19% (taxed as income).
For non-residents, there is no capital gains tax on property if a property is held for five years or more.
For residents, the period is two years.

Poland has a sliding scale income tax rate between 19 - 40%.
Property owners must pay income tax on rental income on a monthly basis.
There are two tax calculation methods to choose from.
1. A flat rate of 8.5% is applied to gross income with no deductions allowed.
2. A progressive rate (percentage depends on total income) whereby deductions are allowed.

The rate of Polish VAT is 23%.

The Corporation tax rate in Poland is 19%.