How property tax on a flat is calculated
The owner pays property tax (podatek od nieruchomości). For a residential building the basis is the usable floor area. Rooms between 1.40 and 2.20 m high count at half, lower ones not at all. In a block of flats you also pay for your share of the land under the building.
The municipal council sets the rates, but they cannot exceed national maximums. For 2026 these are PLN 1.25 per m² of residential building and PLN 0.77 per m² of land. Many municipalities charge less, so check your municipality's tax resolution.
The mayor's office sends the tax decision. After buying, you have 14 days to file the IN-1 information form.