Tax in Poland
See what Poland's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Poland, and what it does not.
Free to start. No card. Rules reviewed 12 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase
- Income tax beyond the rent
- Dividends, interest and share sales
- Retirement savings
PLN · Rates as at 12 July 2026 · Estimates, not advice
Private rental is taxed under the ryczałt lump sum regime, the enacted DEFAULT since 2023: 8.5% of rental REVENUE up to PLN 100,000/yr and 12.5% above, and with NO deductions, so neither running costs nor mortgage interest reduce the bill. The PIT scale (12/32%) alternative is not offered here. Capital gains are a flat 19%, and a sale is EXEMPT once the property has been held beyond 5 years, which the projection does apply; the reinvestment housing relief is NOT modelled.
How rental income is taxed in Poland
For a resident owner: Progressive rates from 8.5% to 12.5%, stacked on other income in this country. The top rate of 12.5% applies above PLN 100,000. For an owner living abroad and renting this out: Progressive rates from 8.5% to 12.5%, stacked on other income in this country. The top rate of 12.5% applies above PLN 100,000.
Interest and losses
Mortgage interest is NOT deductible against the rent, which changes the whole case for borrowing here. A rental loss brings no relief: it cannot reduce other income, and it does not carry forward.
Capital gains on a sale
Gains are taxed at a flat 19%. The gain is fully exempt once the property has been held 5 years.
Annual property tax while holding
An annual property or land tax is not modelled here, which is not the same as there being none. Treat holding costs on this page as excluding it.
What it costs to buy
About 2% of the price on purchase. A secondary market purchase pays 2% PCC, charged here as a flat 2% rather than a modelled schedule; PCC genuinely is a single rate, so no band is lost. A new build bought from a developer carries 23% VAT in the price instead and no PCC. The extra 6% PCC on a sixth or subsequent dwelling is NOT modelled. NO ANNUAL PROPERTY TAX IS CHARGED HERE: the podatek od nieruchomości is a real yearly bill, but it is statutorily capped and very low for residential (around 1.19 PLN/m²/yr), so it is missing from the figures rather than assumed to be zero. Non EEA buyers need an MSWiA permit, with one significant exception: a single self contained apartment bought for the buyer's own housing needs is exempt. Houses with land, undeveloped or agricultural land, and anything in a designated border zone need the permit regardless; EEA and Swiss citizens need none.
Can a foreign buyer purchase here?
A foreign buyer needs approval before purchasing. Non EEA foreigners need an Interior Ministry permit to buy real estate (EU/EEA/Swiss buyers are exempt for most residential property).
Income tax in Poland, beyond the rent
Progressive, up to 32%. The bands run Up to 30,000 at 0%; 30,000 to 120,000 at 12%; Above 120,000 at 32%. Plus 4% on income above 1,000,000. Rental profit is taxed separately, not on this ladder. Figures in PLN, as verified 29 August 2026.
Dividends, interest and share sales
How Poland taxes investment income. For dividends: Flat 19%. For interest: Flat 19%. For share sale gains: Flat 19%. Tax free accounts worth knowing about: IKE (Indywidualne Konto Emerytalne), IKZE (Indywidualne Konto Zabezpieczenia Emerytalnego). Up to 28,260 a year can be paid into IKE (Indywidualne Konto Emerytalne), and up to 11,304 a year can be paid into IKZE (Indywidualne Konto Zabezpieczenia Emerytalnego). That is a limit on what goes IN, not an allowance against the tax.
Pensions and retirement savings
TEE. Taxed in, tax free out. Contributions are made from money already taxed. Capped at 28,260 a year. Growth inside the fund is untaxed. Withdrawals can start from age 65. After that age, withdrawals are tax free.
How Freeholt models Poland
Every rate above is priced from Freeholt's own table for Poland and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Poland this covers czynsz (the monthly building/administration charge, which bundles in the fundusz remontowy renovation and repair fund), podatek od nieruchomości (the local property tax, statutorily capped and low for residential), building and contents insurance, and property management fees where the management is outsourced.
How borrowing works here
Polish investment mortgages typically run 25 to 30 years, are still predominantly variable rate despite KNF's Recommendation S requiring banks to offer a fixed or periodically fixed alternative, and need roughly a 20% deposit (an 80% LTV cap, occasionally 90% with low deposit insurance). The reference rate is moving from WIBOR to WIRF/POLSTR, but the key WIBOR tenors run in parallel until a scheduled cessation on 1 January 2037. A gradual transition rather than a cutover.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
A city measure, not the whole country.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ModelledDuty on purchase
- One off, on the way in, at the scale in force.
- Not yetAnnual property or land tax
- Not priced here; the page says where the charge falls instead.
- ModelledIncome tax beyond the rent
- Salary and other income, stacked with the rent.
- ModelledDividends, interest and share sales
- Investment income and gains, with the local allowances.
- ModelledRetirement savings
- Contributions, the fund and the way out.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Any annual property or land tax, which may still exist here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
What the figures above leave out (11)
- Joint spousal assessment is not modelled, so a couple with uneven incomes is overstated.
- Poland's 4% solidarity levy is tested against the same income this scale charges, because no other definition was available. If the statutory base is narrower this overstates the levy, and if it is wider it understates it.
- Poland's 32% threshold is read as an absolute PLN 120,000 of the tax base. That matches Polish law, but the single source behind this entry does not by itself establish it.
- Poland's 4% solidarity levy is not charged on this investment income. If the statutory base does reach it, the levy is understated.
- The access age shown is the men's state pension age, 65. Women reach it at 60 in Poland, so for a woman access looks five years later than it is, and a withdrawal between 60 and 64 is refused rather than priced.
- An IKE, Poland's individual retirement account with tax free growth and withdrawal, becomes fully exempt once held to age 60, but the access age used here is the state pension age of 65. Access looks five years later than it is, and a withdrawal between 60 and 64 is refused rather than shown as exempt.
- Only the IKE is modelled. Poland's other voluntary account, the IKZE (contributions deductible, withdrawals taxed at a flat 10%, its own 2026 limit of PLN 11,304), is not, and the PLN 28,260 limit shown is the IKE's alone, not the combined headroom. Pricing an IKZE through this would deny relief that is due going in and charge nothing coming out: two errors in opposite directions.
- The withdrawal treatment here is the IKE's: nothing to pay from the access age. Whether a ZUS state pension in payment is taxable income was not sourced, so if it is, a state pension put through this is understated by the whole charge, the one gap on Poland's pension figures that runs in the taxpayer's favour.
- Poland's ZUS state pension is a promise of income rather than a pot, and is not modelled here.
- Poland's PPK (the auto enrolment workplace plan taking 2% of pay from the employee and 1.5% from the employer, with the next compulsory re enrolment in early 2027) is not modelled. Those contributions and whatever they build are not in these figures, so this is not the whole Polish retirement picture.
- Poland's OFE, the second pillar fund that since the 2014 reform defaults into a ZUS sub account unless a private manager was chosen, is not modelled. Nothing is priced for it, so this is not the whole Polish retirement picture.
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Poland with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Poland property tax?
- Yes. Rental income tax, capital gains on a sale and duty on purchase are priced from Freeholt's own rate table for Poland. Annual property or land tax is not priced here, and the page says so rather than showing a zero. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Poland taxed if I live somewhere else?
- Progressive rates from 8.5% to 12.5%, stacked on other income in this country. The top rate of 12.5% applies above PLN 100,000. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Poland figures as at?
- The rate table for Poland was last reviewed on 12 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Poland alongside everything else you own: see the year your portfolio starts paying you back.