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.
Initial documents review – €150
This fee will apply only once for review of your property related documents for set up of your tax file with our tax professionals.
Tax number Service fees or Tax registration – €100 per person
Polish personal income tax returns – €220
This service covers the necessary tax returns and their annexes (single or married – 1 property).
Please be aware of the flat-rate taxation introduced in the 2023 tax year.
Additional property – €75
This fee is due for the second and each subsequent property.
Additional owner – €75
This fee is due where there are multiple owners of a property if the owners are not a married couple. This charge covers the preparation of the additional personal return due.
Polish Monthly Tax Estimation – €50
This fee is due for estimation of the income tax monthly payments, which need to be processed to the Polish tax office no later than the 20th of the month following the month the income was received.
Capital Gains tax filing – €400
The price will be based upon the complexity of the case.
Tax clearance certificate – €50
The Polish tax office does not release automatic assessment notices. We can assist with tax clearance certificate applications if required.
Documents retrieval fee – €50
This fee will apply if you require PTI to obtain some documents on your behalf, excluding bank and mortgage statements.
Assistance with tax audit – starts at €99
Tax audit assistance pricing is determined by case complexity. For more details, reach out to a member of our international tax team.
Administrative fee – €30
This is obligatory and due for each year of submission. It covers postage, phone calls, photocopying etc.)
Assistance with tax payments – €30
The Polish tax office does not release automatic assessment notices. We can assist with tax clearance certificate applications if required.
Request a callback from our team
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.
Request a free callback from a tax professional
FAQs
As a non-resident in Poland, do I need to file a Polish tax return?
Yes, if you are in receipt of Polish rental income you have an obligation to declare this income to the Polish tax authorities and file an annual landlord tax return.
Do I need to get a Polish tax ID number in order to file tax returns?
Yes, a Polish tax ID number (NIP number) is required for residents and non-residents for tax filing purposes.
How is Polish rental income tax calculated?
The calculation of Polish rental income tax has undergone significant changes in recent years. Prior to 2023, rental income was subject to progressive tax rates ranging from 17% to 32%.However, in 2023, the Polish government introduced a new simplified tax regime for rental income, which is now taxed at a flat rate of 8.5% for rental income up to PLN 100,000 per year and 12.5% for income exceeding PLN 100,000.Under this new regime, taxpayers are no longer able to deduct any expenses from their rental income. This means that the entire rental income is subject to tax, regardless of the actual costs incurred.This change was made in order to simplify the tax system and reduce the administrative burden on landlords.
What is the deadline for filing a Polish rental income tax return?
For rental income tax returns, the deadline is 30 April, in the following year after the income was received.Note the deadline for advance payment of the income tax due in Poland is the 20th day of the month following the relevant quarter.
Am I obliged to file a Polish tax return in relation to the sale of a Polish property?
You may be required to file a Polish tax return in relation to the sale of a Polish property if you are a Polish resident and you owned the property for less than five years, or if you are not a Polish resident but you owned the property for less than five years and the profit from the sale is more than PLN 100,000.The deadline for filing a Polish tax return in relation to the sale of a Polish property is 30 April of the following year after the sale. If you are unsure whether or not you are required to file a Polish tax return, you should consult with a tax advisor.
What are the Polish Capital Gains Tax (CGT) rates?
Capital gains in Poland, such as profits from the sale of assets or dividends received from investments, are subject to a uniform 19% tax rate. This income does not qualify for the standard personal income tax exemption.
What is the pay and file deadline for CGT in Poland?
Capital gains tax on the sale of Polish properties is paid and reported through the annual Polish income tax return. The deadline for filing the income tax return is 30 April for most taxpayers.
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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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