Will you ignore this duty? The fine for owners amounts to PLN 64,000. zloty
You only have a few weeks. After March 15, the tax office may charge interest and impose severe penalties.
Owners of apartments, houses and plots must remember one of the key dates at the beginning of the year. The real estate tax must be paid no later than March 15, 2026, or – in the case of installment settlement – pay its first installment. Failure to fulfill this obligation may result in serious financial consequences and, in extreme situations, also in fiscal penal liability.
Property tax
Real estate tax covers land that is not agricultural land or forests, as well as buildings, apartments and commercial premises with a separate land and mortgage register. The rates are set by municipalities, but they cannot exceed the maximum limits announced each year by the Minister of Finance. Owners receive information about the amount of receivables in tax decisions delivered by local governments.
Natural persons generally pay their tax in four installments a year. The first one is on March 15, the next ones are on May 15, September 15 and November 15. The exception is situations where the annual tax amount does not exceed PLN 100 – then the entire amount must be paid at one time by March 15.
Tax liability applies not only to property owners. The tax must also be paid by sole owners, perpetual usufructuaries of public land and persons using state or local government property on the basis of a contract or without it. The tax can be paid at the cash desk of the commune office, by bank transfer or through a collector, e.g. a village head.
Penalties for late payment
Evading property tax payments involves charging interest, but this is not the only risk. The provisions of the Fiscal Penal Code provide for strict sanctions against persons who do not pay their dues, do not disclose the tax basis or do not submit the required declarations. In such cases, the fine may reach up to 720 daily rates, which means a penalty exceeding PLN 64,000. zloty. In extreme situations, it is also possible to impose a prison sentence or combine both sanctions.
The deadline of March 15 is therefore crucial for all property owners. A delay in paying the first installment may not only burden the household budget with additional costs, but also expose the taxpayer to serious legal consequences.
