This is bad news for property owners. The tax will increase again

Owners of apartments, houses and commercial premises must prepare for another increase. The latest data from the Central Statistical Office (GUS) indicate that the maximum rates of local taxes and fees will increase in 2027.

The basis for the calculations is the inflation rate for the first half of 2026, which amounted to 2.7%. This is the level by which local levies may increase.

The change results from the applicable regulations, according to which the maximum local tax rates are indexed every year based on data published by the Central Statistical Office. The final amounts will be announced by the Minister of Finance in a special announcement, but the scale of the increases can already be estimated today.

The pay rises are practically a foregone conclusion

The starting point for setting new rates is the Central Statistical Office’s announcement published on July 15. It concerns the price index of consumer goods and services in the first half of 2026.

– Based on this data, the Minister of Finance will issue an announcement on local fees and taxes. This year, the indicator is 2.7%, which means a much smaller increase than last year, but at the same time the same as in 2025. It is worth remembering that for the years 2022–2023, the total increase was nearly 30%. – says Piotr Juszczyk, Chief Tax Advisor at inFakt.

The expert points out that the publication of data by the Central Statistical Office allows us to estimate future rates, but the final values ​​will only be known after the Minister of Finance issues an announcement.

This is how much property tax may increase

Of course, changes in real estate tax are of greatest interest. Although the increases will not be as severe as in recent years, property owners will pay more.

According to calculations, the maximum rates in 2027 may amount to:

• PLN 1.28 per square meter usable area of ​​​​residential buildings,

• PLN 36.49 per sq m. buildings related to business activities.

– In 2025, tax rates on the ownership of residential real estate increased by PLN 0.04, in 2026 by PLN 0.06, and in 2027 they will increase by a maximum of PLN 3 per square meter. However, for buildings related to business activity in 2027, they will increase by a maximum of PLN 0.96 per square meter. After this correction, the new maximum tax rates in 2027 will be PLN 1.28 and PLN 36.49 per square meter, respectively – enumerates Piotr Juszczyk.

In practice, this means that especially entrepreneurs who own large real estate may feel the increase in burdens more than apartment owners.

Forecasted rates for 2027

After indexation for inflation, the maximum local tax rates will be as follows.

Land tax:

• related to running a business, regardless of the category of land and building records – PLN 1.49 for each square meter of area,

• lakes and artificial reservoirs located under standing or flowing surface waters – PLN 7.34 for each hectare of area,

• other, including those intended for paid statutory public benefit activities by public benefit organizations – PLN 0.79 for each square meter of area,

• undeveloped land covered by the revitalization area – PLN 4.85 for each square meter of area.

Tax on buildings or their parts:

• residential – PLN 1.28 for each square meter of usable area,

• related to running a business and from residential buildings or parts thereof used for business purposes – PLN 36.49 for each square meter of usable area,

• used to conduct business activities in the field of trade in certified seed material – PLN 17.09 for each square meter of usable area,

• related to the provision of health services – PLN 7.47 for each square meter of usable area,

• other, including those occupied for the purpose of conducting paid statutory public benefit activities – PLN 12.32 for each square meter of usable area.

The final decisions will be made by local governments

This does not mean, however, that all residents of Poland will pay the same tax. The Minister of Finance only determines the maximum allowable rates, while specific decisions rest with local authorities.

– The announcement that will be issued will specify the highest possible rates, and ultimately it is local governments that decide on their specific amount. In cities with high financial burdens, such as Warsaw, Wrocław or Gdańsk, these rates are already at the maximum level, notes Juszczyk.