New tax on apartments? Up to 9,000 PLN annually for the owners

More and more Poles are deciding to buy real estate abroad – in Spain, Germany or France. Although such a step is often seen as a safe investment, it is associated with additional costs. One of them is a catastral tax functioning in many Western European countries. This system is a completely different system than the one in Poland, where the tribute is calculated on the basis of the area of ​​the premises.

Real estate tax

Real estate tax in Poland is paid by owners of apartments, houses, commercial premises and land. Its amount depends on the size and rates set by the municipalities, with their maximum boundaries. In 2025, rates may not exceed PLN 1.19 for 1 m² of apartment, PLN 1.38 for 1 m² of land related to business activity, or PLN 34 for 1 m² of company buildings. A percentage tax is collected from the building – 2 percent their values.

The catastral system works differently – the amount of tax depends on the market value of the property. The more expensive the apartment or house, the greater the tribute. This solution applies to, among others in Germany, Spain or Great Britain. In Spain, IBI tax ranges from 0.4 to 1.4 percent. cadastral value. In Marbella, the rate is 0.64 percent, in Estepon 0.51 percent, and in Benalmaden 0.4 percent. For example, a flat worth 329 thousand euro in Marbella generates a tax of around 2100 euros a year, i.e. nearly 9,000. zloty.

Catastral tax

On average, the catastral tax in Spain is an expense from EUR 300 to 1500 a year. It is paid by both residents and foreigners – including Poles buying real estate in popular tourist regions. Importantly, the system is automated – municipalities charge themselves, often directly from the owner’s bank account.

There are discussions in Poland whether such a system could replace the current one. OECD and MFW point out that the Polish model based on the surface is not very effective and suggest its change. The Ministry of Finance, however, reassures that he does not conduct any work on the introduction of a catastral tax. In turn, President Karol Nawrocki assures that he will not support such a solution to home owners and apartments intended for their own needs.