Will you be late with your taxes? The fine reaches PLN 64,000. zloty
House and apartment owners have until March 15 to pay the tax. Being late may result in a heavy fine.
An important deadline for house and apartment owners is approaching. The first installment of real estate tax must be paid by March 15, 2026. This obligation applies to all persons who own land, buildings or legally separated premises. As Forsal.pl reminds us, failure to fulfill this obligation may result in severe financial consequences.
Property tax
The amount of real estate tax is set by municipalities, but local governments must stay within the limits set by the Minister of Finance. This means that rates may vary depending on the location of the property, but may not exceed statutory limits. For 2026, the maximum rate for residential buildings is PLN 1.25 per square meter, while for space used for business activities it reaches PLN 35.53 per square meter.
Failure to pay tax on time is not without consequences. In case of delay, interest is charged, and in the case of more serious violations, fiscal sanctions may be applied. In extreme situations, the fine may amount to up to PLN 64,000. The regulations also provide for the possibility of applying more stringent measures, including imprisonment, if the case is considered particularly serious.
Who has to pay
Real estate tax covers both land, buildings and separate premises. The obligation to pay it rests not only on owners, but also on independent owners and perpetual usufructuaries of land belonging to the State Treasury or local government units.
The tax can be settled in several ways. Property owners can pay it at the cash desk of the commune or city office, make a transfer to a designated bank account or use a collector, if such a form is provided for by the local government.
In the case of natural persons, real estate tax is generally divided into four installments per year. However, if the total amount of the obligation does not exceed PLN 100, it must be paid once, by March 15. Timely payment of amounts due is mandatory and it is not possible to waive tax payment.
