Property Tax In Poland
Tax in Poland for Foreigners
Tax Services & Fees – Poland
FILING SERVICES ARE OFFERED TO FOREIGNERS WHO OWN RENTAL PROPERTY IN POLAND.
The Polish tax system can be confusing and at PTI Returns (Property Tax International) we have 25 years’ experience in preparing and filing landlord tax returns.
Our tax advisors can take care of your annual tax return obligation. This tax service has been specially designed for non-residents who own rental property in Poland.
Your dedicated property tax professional will keep you up to date with all your Polish tax obligations so you can rest assured that you are fully compliant and all payments have been made ahead of deadlines. Property Tax International offers the following services:
- Polish Tax Number (NIP number) registration
- Landlord tax return filing
- Polish Capital Gains Tax assistance
- Assistance with Polish tax payments
- Coordination with your resident tax accountant
Simplify your non-resident landlord tax return with Property Tax International—saving you time and reducing stress.
When you apply through this contact form:
- A property tax advisor will contact you
- After specifying with you the services you need and the tax documents required, you will receive information regarding our final fees
- Before we can start work on your tax return, we will need you to share the necessary property information and tax documents with our team
Rental Income Tax
Rental income from residential property in Poland is subject to tax, regardless of whether the owner is a resident of Poland or not.
Owners of rental properties in Poland, who are in receipt of rental income, must declare this income by submitting a landlord tax return to the Polish tax authorities each year.
Non-residents must submit a Polish income tax return both in Poland and their home country.
Our experienced property tax advisors can help you navigate double taxation agreements, ensuring you don’t get taxed twice.
In Poland, if you are earning rental income, you have to determine and pay your landlord tax to the government by the 20th of the month or the relevant quarter after you’ve received the rent.
Starting in 2023, rental income is taxed at a fixed rate based on the money you make.
If your income is under PLN 100,000 per year, the tax rate is 8.5%.
If it’s more than this amount, the rate is 12.5%.
You can’t subtract costs like maintenance or utilities – the tax is based on your total rental income.
When the year ends, residents and non-residents in Poland must file an annual rental tax return and pay the outstanding rental income tax.
Once your tax return is filed, the tax office will determine whether you are in a position of liability or due a refund.
It is important to consult with a property tax advisor to determine which option is most advantageous for your specific situation.
Request a no-obligation consultation with a tax expert and conveniently file your Polish tax return online.
Tax Identification Number
Non-residents in Poland who need to pay rental income tax must get a Polish tax ID number (Numer Identyfikacji Podatkowej).
Foreigners who are seen as residents for tax purposes in Poland should apply for a temporary residence card.
UK & Irish residents
Non-residents in Poland who need to pay rental income tax must get a Polish tax ID number (Numer Identyfikacji Podatkowej).
Foreigners who are seen as residents for tax purposes in Poland
If you are resident in the UK or Ireland and you are earning rental income in Poland, you will have to report it both on your annual resident tax return (i.e. your Irish or UK tax return) and on your income tax return in Poland.
However, there are double taxation agreements between Poland and Ireland and Poland and the UK so that you won’t be taxed twice.
Our property tax advisors can provide further information on double taxation relief or help you file your landlord tax return in both jurisdictions.
FAQs
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Tax Rates and Deadlines
| Tax Year | 1st January – 31st December |
| Income Tax Rate | Fixed-rate: 8.5%; Scale: 18% – 32% |
| Income Tax Deadline | Jan 31st for the fixed rate and April 30th for the scale method of taxation. |
| Capital Gains Tax Rate | 19% |
| Dual Tax Agreement with Ireland | Yes |
| Dual Tax Agreement with the UK | Yes |
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