You have one month to pay this tax installment. Late payment means high interest or a penalty

At the beginning of the year, many owners of apartments and houses receive a tax decision from the office. The document is often postponed, but in 2026 the first payment deadline expires March 15. Each day of delay means accruing interest and, in extreme cases, even fiscal penal liability.

The topic was publicized by, among others, Gazeta.pl, pointing out that the fine may reach up to PLN 64,000. zloty. Check who has to pay, how much the rates are and what the procedure is.

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Who has to pay real estate tax?

The tax obligation does not apply only to persons entered in the land and mortgage register as owners. The Act covers:

• owners of houses, apartments and plots,

• co-owners (joint and several liability),

• independent owners (people using as owners),

• perpetual usufructuaries of land,

• holders of public property – with or without a contract.

It is crucial actual possession of the propertyand not only the formal status in documents.

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Real estate tax rates in 2026

The tax amount is determined by the commune council by way of a resolution. However, local governments must stay within the maximum limits set by the Minister of Finance.

Maximum rates in 2026:

Land:

• related to business activity – up to PLN 1.45/m²,

• other – up to PLN 0.77/m²,

• covered by revitalization – up to PLN 4.72/m².

Buildings:

• residential – up to PLN 1.25/m² of usable area,

• related to business activity – up to PLN 35.53/m².

The final amount depends on:

• location (commune resolution),

• how the property is used,

• usable area or value of the building.

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How and when to pay tax?

The tax cannot be paid “in advance”. The obligation arises only after the tax decision has been delivered.

Installment dates in 2026:

• March 15

• May 15

• September 15

• November 15

If the annual tax amount does not exceed PLN 100, it must be paid once by March 15.

If the decision is delivered after this deadline, the taxpayer has minimum 14 days from the date of receipt to make the payment.

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What are the penalties for non-payment?

The consequences are multi-stage:

Late payment interest

Calculated from the day following the due date.

Administrative enforcement

The commune may:

• seize a bank account,

• garnish wages,

• refer the case to the administrative bailiff.

Penal fiscal liability

If a taxpayer evades taxation or does not disclose the subject of taxation, the Fiscal Penal Code applies.

The fine may be up to 720 daily rateswhich in 2026 means a fine of up to approx. PLN 64,000. PLN (depending on the daily rate).

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Who can be exempt from tax?

The Act provides for exemptions, among others: For:

• land and buildings used exclusively for agricultural, forestry or fishing activities,

• real estate entered into the register of monuments (if the conditions are met),

• wasteland and ecological land,

• land in family allotment gardens (to a certain extent).

Additional exemptions may be introduced by municipalities by way of a local resolution.

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Expert summary

March 15, 2026 is the first key date for property owners. Although real estate tax is a routine obligation, ignoring it may lead to serious consequences – from interest, through administrative enforcement, to fiscal penal liability.

It is worth checking the local commune resolutions and paying the amount on time – the delay may turn out to be much more expensive than the tax itself.