Property tax on a flat in 2026 – rates in Warsaw and Wrocław
Author: Tacjana MasiukiewiczCosts and taxes~13 min read
Property tax on a flat in 2026 in Warsaw and in Wrocław is 1.25 zł a year per 1 m² of the unit's usable floor area – both city councils adopted the maximum rate allowed for this year. On top comes a small amount for your share of the land (0.77 zł/m²) and – if you have one – for a parking space in an underground garage. Below you will find the rates from the resolutions, how the area is counted, the deadlines for the IN-1 form and instalments, and an example for a typical 2-room flat from our offer.
Key facts
- The maximum rate for 2026 for residential buildings and their parts is 1.25 zł/m² of usable floor area; Warsaw and Wrocław apply exactly that rate.
- For your share of the land under the building you pay 0.77 zł/m² ("other" land), in proportion to your share.
- Since 2025 a parking space in a garage in a residential building has been taxed at the residential rate (1.25 zł/m²), and not at the rate for other buildings (12.00 zł/m²).
- You file the IN-1 information within 14 days of acquiring the flat; the office calculates the tax in a decision.
- You pay in instalments by 15 March, 15 May, 15 September and 15 November; if the annual tax does not exceed 100 zł, you pay it in one go by 15 March.
Property tax rates 2026 – Warsaw and Wrocław
Property tax is a local tax: the rates are set by the municipal council in a resolution, but they cannot exceed the upper limits announced every year by the Minister of Finance in the "Monitor Polski". For 2026 the upper limits were announced in a notice of 1 August 2025 (M.P. 2025 item 726). The Council of the Capital City of Warsaw (resolution no. XXIX/1066/2025) and the Wrocław City Council (resolution no. XXV/500/25), both of 20 November 2025, adopted in the categories that matter to a flat owner rates equal to the maximum.
| Object of taxation | Maximum rate 2026 | Warsaw 2026 | Wrocław 2026 |
|---|---|---|---|
| Residential buildings or their parts (a flat, since 2025 also a garage in a residential building) | 1.25 zł/m² | 1.25 zł/m² | 1.25 zł/m² |
| Other land (including a share of the land under a block) | 0.77 zł/m² | 0.77 zł/m² | 0.77 zł/m² |
| Other buildings or their parts (e.g. a garage in a separate building, not related to a business) | 12.00 zł/m² | 12.00 zł/m² | 12.00 zł/m² |
| Residential buildings or their parts occupied for a business activity | 35.53 zł/m² | 35.53 zł/m² | 35.53 zł/m² |
| Land related to a business activity | 1.45 zł/m² | 1.45 zł/m² | 1.45 zł/m² |
If you buy in another municipality, e.g. a town near Warsaw or near Wrocław, the rate may be lower – check that municipality's tax resolution in its Public Information Bulletin (BIP) or in the voivodeship's official journal.
How is the flat's area counted for tax?
The tax base for a unit is its usable floor area within the meaning of the Local Taxes and Fees Act, that is the area measured along the internal length of the walls on all storeys, excluding staircases and lift shafts. Underground garages, basements, semi-basements and usable attics are also treated as storeys.
- Parts of rooms with a clear height of 1.40 m to 2.20 m are counted at 50% – this matters mainly in attic flats and in units with a mezzanine.
- Area with a height below 1.40 m is left out.
- After units have been separated into individual ownership, you pay tax on the land and on the parts of the building that are common property in proportion to your share in the common property (art. 3 sec. 5 of the Act).
The area in the prospectus or the developer contract does not always match the "tax" area, because developers may measure units under other rules (building standards). In the IN-1 information you give the area according to the rules of the tax act; if in doubt with a unit with sloping ceilings, ask the developer for a plan with room heights.
Tax on a parking space in a garage and on land
For years garages in blocks were taxed at the rate for "other" buildings, almost ten times higher than the residential one. Since 1 January 2025 the act states directly that the residential part of a residential building also includes a room intended for storing vehicles in that building (art. 1a sec. 2c). In practice: a share in an underground garage under a block or a garage cell in the same building is in 2026 1.25 zł/m², not 12.00 zł/m². With co-ownership of a multi-space garage in a residential building each co-owner is liable only for their share (art. 3 sec. 4a).
The preference applies only to garages in a residential building. A garage in a separate, free-standing building is taxed at the rate for other buildings (in Warsaw and Wrocław 12.00 zł/m²). VAT on buying a parking space is a separate matter – we write about it in the article VAT on a flat from a developer.
The land under a block is usually "other land" – 0.77 zł/m² a year. You pay on your share of the land, which results from the notarial deed and the land and mortgage register. The rule is the same when the land is held in perpetual usufruct – the taxpayer is then the perpetual usufructuary.
How much is the tax on a flat? An example for flats from our offer
According to data from the TM Invest offer, as of 27 September 2026, the median area of available 2-room flats is 39.4 m² in Warsaw and 40.8 m² in Wrocław, and of 3-room flats 58.3 m² and 57.6 m². We make two assumptions, because these values differ between buildings: a share of the land corresponding to 20 m² of plot, and a share of the garage corresponding to 25 m² (the space itself plus part of the manoeuvring aisle). We treat the whole area of the flat as "tax" area (no sloping ceilings).
| Item | 2 rooms, Warsaw (39.4 m²) | 2 rooms, Wrocław (40.8 m²) | 3 rooms, Warsaw (58.3 m²) |
|---|---|---|---|
| Residential unit × 1.25 zł | 49.25 zł | 51.00 zł | 72.88 zł |
| Share of land 20 m² × 0.77 zł | 15.40 zł | 15.40 zł | 15.40 zł |
| Total without a garage | approx. 65 zł | approx. 66 zł | approx. 88 zł |
| Share of garage 25 m² × 1.25 zł | 31.25 zł | 31.25 zł | 31.25 zł |
| Total with a parking space | approx. 96 zł | approx. 98 zł | approx. 120 zł |
| How to pay | in one go by 15 March | in one go by 15 March | 4 instalments (about 30 zł each) |
The conclusion: the tax on a new flat in a big city is usually from a few dozen to a little over a hundred zloty a year. If the same parking space were taxed under the old rules (12.00 zł/m²), the garage alone would cost about 300 zł a year. You will find flats of such sizes in the catalogue of new flats in Warsaw and new flats in Wrocław.
Property tax is only one of the items after the purchase. We have collected all the transaction costs – notary, court, taxes – in the guide The costs of buying a flat from a developer. Looking for a flat and want to know straight away what it will cost to maintain? We will help you choose a flat from a developer – for the buyer most often without a commission, as the fee is usually paid by the developer.
The IN-1 after buying a new flat – the deadline and from when you pay
A private individual files with the city (municipal) office the information on real estate and buildings, IN-1, within 14 days of the day on which the circumstances giving rise to the tax obligation occur – on a purchase that is the signing of the notarial deed transferring ownership. The obligation also applies to people who benefit from exemptions. We describe the formalities after a purchase, including the IN-1, more broadly in the article Do you have to report the purchase of a flat to the tax office? (in Polish)
- From when you pay: in principle from the first day of the month following the month in which you bought the flat (art. 6 sec. 1). The tax for the first year is calculated in proportion to the number of months.
- A new building: where the obligation depends on the existence of a building, it arises on 1 January of the year following the year in which construction was completed or the building began to be used before final finishing (art. 6 sec. 2). When you collect a flat in a building completed in the same year, ask the office from when it will charge tax on the unit.
- Co-ownership: if you buy with a spouse or partner, the tax obligation on the flat falls on you jointly and severally (art. 3 sec. 4); the exception is a share in a multi-space garage in a residential building, settled according to shares.
Where to file the IN-1 in Warsaw and in Wrocław
You can file the IN-1 on paper or electronically (art. 6 sec. 9a). In Warsaw the tax forms are provided by the mojaWARSZAWA portal, and the office accepts the IN-1 also via ePUAP and e-Delivery – you will find a description on the Warszawa 19115 website. In Wrocław you file the IN-1 at the Taxpayer Service Centre of the City Office, by post to the Taxes and Fees Department, or online through the form indicated in the city's BIP.
The tax decision and instalment deadlines
A private individual does not calculate the tax themselves. On the basis of the IN-1 the city mayor issues a decision setting the amount of tax for the given year, usually at the beginning of the year. You pay the tax in four instalments: by 15 March, 15 May, 15 September and 15 November. If the annual amount does not exceed 100 zł, you pay the whole sum in one go by the deadline of the first instalment – as in the first two columns of our example.
In the decision you will find an individual account number for payments. If during the year you change how you use the unit – for example you begin to run a business in it – file a corrected IN-1 within 14 days. The part of the flat occupied for the business is then taxed at 35.53 zł/m². Renting out a flat is a different matter: income from rent is settled in income tax, which we describe in the article Tax on rental income 2026.
New definitions of a building and a structure since 2025
Since 1 January 2025 the Local Taxes and Fees Act has contained its own definitions of a building and a structure, without referring to the Construction Law. A building is an object erected as a result of construction work, permanently attached to the ground, separated from the space by building partitions, with foundations and a roof. For the owner of a flat in a block the change matters in practice mainly through the new provision on garages in residential buildings – how the tax on the unit itself is calculated has stayed the same.
Read also:
- A flat as an investment – costs and return (in Polish)
Frequently asked questions
How much is the tax on a 50 m² flat in Warsaw in 2026?
On the unit alone 50 m² × 1.25 zł = 62.50 zł a year. On top comes the tax on your share of the land (0.77 zł/m² of the share) and possibly on a space in an underground garage. In total it is usually less than 150 zł a year.
Do you pay property tax on a flat bought from a developer?
Yes. After signing the contract transferring ownership you become a taxpayer and within 14 days file the IN-1. For a building completed in a given year the obligation on the unit may arise only from 1 January of the following year – the office will set the exact date in the decision.
What are the consequences of not filing the IN-1 on time?
The tax obligation arises by operation of law, regardless of whether you file the IN-1. A lack of information therefore does not release you from the tax – when the office learns of the purchase, it can set the tax by decision also for earlier years. The simplest thing is to file the IN-1 straight after the notarial deed.
What is the tax on a parking space in an underground garage?
If the garage is in a residential building, the residential rate has applied since 2025 – in 2026 1.25 zł/m² in Warsaw and Wrocław, calculated on your share of the garage area. A garage in a separate building is taxed at the rate for other buildings, that is 12.00 zł/m².
When does the property tax decision arrive?
The office usually delivers the decision before the deadline of the first instalment, that is before 15 March. If you receive it later than 14 days before the instalment deadline, you have 14 days from delivery to pay that instalment.
Summary
In 2026 Warsaw and Wrocław charge tax on flats at the maximum rates: 1.25 zł/m² on the unit and on a garage space in a residential building, and 0.77 zł/m² on a share of the land. For a typical 2-room flat from our offer that gives about 65 zł a year without a garage and under 100 zł with a parking space – payable in one go by 15 March. The most important thing is to file the IN-1 within 14 days of the notarial deed; the office will do the rest by issuing a decision.
Planning to buy a new flat in Warsaw or Wrocław? Contact us – we will select developments within your budget and take you through the purchase, and for the buyer we work most often without a commission (the fee is usually paid by the developer). We have been on the market since 2016.
Legal status as of September 2026. The calculations are indicative and are not tax advice. The amount of your tax is determined by the city office's decision.
Sources
- Local Taxes and Fees Act – consolidated text, Journal of Laws 2025 item 707 (art. 1a sec. 1 pt 1, 2 and 5, art. 1a sec. 2c, art. 3 sec. 4a and 5, art. 4 sec. 1–2, art. 5 sec. 1, art. 6 sec. 1–2, 6, 7, 9a and 11a).
- Notice of the Minister of Finance and Economy of 1 August 2025 on the upper limits of the fixed-amount rates of local taxes and fees for 2026 – M.P. 2025 item 726.
- Resolution no. XXIX/1066/2025 of the Council of the Capital City of Warsaw of 20 November 2025 on setting the property tax rates for 2026 – Mazovian Voivodeship Official Journal 2025 item 9838.
- Resolution no. XXV/500/25 of the Wrocław City Council of 20 November 2025 on property tax rates – Lower Silesian Voivodeship Official Journal 2025 item 4981.
- BIP of the Wrocław City Office – Property tax, private individuals (IN-1, payment deadlines, garages in residential buildings).
- Warszawa 19115 – Property tax for private individuals (ways of filing the IN-1).
- Flat prices and areas: the TM Invest catalogue of developments, as of 27 September 2026.
