Moving to Poland from USA: Everything you need to know
Moving to Poland from the US? This guide covers all the essential information for relocating to Poland as an American, including tips and insights.
Property taxes in Poland: Full guide for Americans
Poland is an appealing prospect for US property investors. You can earn a regular income from your rental property or enjoy an exciting new way of life. However, you’ll need to consider Poland’s property tax system.
We’ve put together a guide to property tax in Poland, including how much it costs to own property in Poland and how to pay your international taxes.
We'll also introduce Wise — your international money transfer alternative. Use Wise to send stress-free transfers to over 140 countries - all at the standard mid-market exchange rate.
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What are property taxes in Poland?
If you own property in Poland, you’ll pay an annual property tax to your local council. Known as Real Estate Tax (RET), you must pay property tax in Poland whether you’re a tax resident or not.
There are a few other common property taxes in Poland. For example, you’ll pay rental income tax if you plan to rent your home out to tenants or tourists. You’ll also pay capital gains tax if you sell your property.¹
Property taxes in Poland by regions
The exact rate of RET you’ll pay each year will depend on your local municipality. Although the Polish government sets maximum allowable rates for annual property taxes, it’s up to your local council to determine its own rates.²
This may mean that some regions are more favorable for US investors than others. Look into your tax obligations before purchasing a second home abroad.
What types of property taxes are there in Poland?
Poland charges a few key property taxes, including annual costs and one-off charges. Let’s take a look at some of the taxes you’ll pay for owning, selling, and buying property in Poland.
Real Estate Tax
RET is a local annual tax for all property owners in Poland. If you own Polish real estate or land, you’ll pay RET to your local municipality.
It’s up to your municipality to set your tax rate and ensure you comply with the law. However, the national RET Act determines the maximum tax rates for property ownership in Poland.
You may find that your RET rate changes each year, so it’s important to contact your local tax office for more information.²
Whether you’re a landlord or you live in Poland full-time, you’ll need to budget RET into your annual expenses for owning property in Poland.
Capital gains tax
If you sell a property in Poland, you may be subject to capital gains tax. It’s important to look into your capital gains tax eligibility, particularly before investing in the Polish real estate market.
Most property sales in Poland are subject to a 19% flat tax on profits. However, you may be able to avoid capital gains tax if you sell your property after 5 years of buying it, or if you choose to invest the profits into another residential property.¹
Rental income tax
Many foreigners rent out their homes in Poland. This is a great way to make a little extra money, especially in popular tourist areas like Warsaw. However, you’ll pay rental income tax on your earnings.
If you plan to rent out your Polish property, you’ll need to look into your rental income tax obligations. You can choose to pay a flat rate of tax, which depends on rental income thresholds, or Poland’s general income tax rates.
Poland’s flat rate for rental income tax may cost from 8.5% to 12.5%, whereas progressive rates for personal income tax can range from 12% to 32%.
However, if you choose to follow Poland’s regular personal income rules, you can remove tax-deductible costs. This is favorable for landlords with high overhead or recurring expenses, for example.¹
How are property taxes calculated in Poland?
RET rates are determined using the size and value of your home. For buildings, your tax rate is based on the usable area of your property, measured in square meters. For land, your rate is based on total area, also measured in square meters.
The government sets maximum tax rates for each tax year, but your municipality will ultimately set your individual rate.²
If you need to pay rental income tax or capital gains tax in Poland, you’ll likely pay a flat tax rate, or you’ll be subject to Poland’s progressive income tax rates.
Let’s take a look at the rough costs of owning, selling, and renting out property in Poland. Speak to your municipal tax office for your local rates.
| Tax | Cost |
|---|---|
| RET - Residential buildings | 1.19 PLN per m² |
| RET - Residential land | 0.73 PLN per m² |
| Capital gains tax | 19% flat tax on any profits |
| Rental income tax | Flat rate of 8.5% to 12.5% or progressive personal income tax rates of 12% to 32%¹ |
How to pay property taxes in Poland
When you purchase a property in Poland, you’ll need to register for property tax. You may be able to pay your bill in installments or as one lump sum, so speak to your local tax office to explore your options.
If you receive rental income in Poland, you may need to report it by filing a rental income tax return. You’ll pay any personal income tax quarterly. If you owe capital gains tax, you’ll need to submit a tax declaration, known as a PIT-39, after you’ve sold your property.³
Paying your international tax bill can get expensive. Many US banks charge hefty currency conversion fees for foreign transfers, which can add to the cost of your international payments.
Choose a global money transfer app like Wise to send your money in local currency. Wise always uses the mid-market exchange rate – the standard, ‘fair’ rate for currency conversion.
Are there any property tax exemptions in Poland?
There are a few property tax exemptions for some property owners in Poland. Look into these exemptions to save on your tax bill.
Some property types are exempt from annual RET obligations, including:
- public roads and rail infrastructure
- religious buildings
- agricultural and forestry land
- property used for diplomatic or international tax purchases¹
You may be exempt from capital gains tax if you’ve owned your Polish property for over 5 years, or if you choose to invest the profits from your property sale into another residential property.
Speak to an international tax expert for more information on when you won’t have to pay capital gains tax in Poland.
Buying property abroad? Send money the hassle-free way with Wise
Now that we covered some of the basics, the only question left is how to send money to pay for your property overseas.
Wise offers you a quick, secure and transparent way of sending money abroad. You get the mid-market exchange rate for your payments and see how much it’s charged for the transfer before sending the money from your bank.
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Please see Terms of Use for your region or visit Wise Fees & Pricing for the most up to date pricing and fee information
Penalties for not complying with property tax rules in Poland
If you fail to pay your taxes in Poland, you may face penalties. You’ll likely pay a fine on top of any money you already owe.
In some cases, you may be subject to Poland’s daily rates system. The courts will decide the number of daily rates and the value of each rate for your individual situation, depending on how much you owe and how late you pay your bill.
For more serious financial crimes, you may face imprisonment.⁴ It’s important to understand your property tax filing obligations in Poland.
Frequently asked questions
Let’s take a look at everything you need to know about Polish property taxes. How can you meet your tax obligations abroad?
Do foreigners and locals pay the same property tax rates in Poland?
Yes, foreigners and locals will likely pay the same taxes for property ownership in Poland. Polish tax residents and non-residents will be subject to the same RET rates, which depend on your local municipality.²
You may be exempt from Poland’s annual property taxes if you own a specific type of property, such as a religious building. Consult a Polish tax expert to find out how to reduce your property tax bill as an expat.
How expensive are property taxes in Poland?
Annual RET rates depend on the Polish government’s maximum property tax rates and the individual rates set by your local municipality. Your council will use the value and size of your property or land to work out how much you need to pay.
As a rough guide, residential buildings cost 1.19 PLN per m² annually. Residential land ownership costs 0.73 PLN per m² per year.
Will I pay capital gains tax in Poland?
If you sell a property in Poland, you may be subject to capital gains tax. This is only charged on profits from your property sale. In most cases, you’ll pay a 19% flat tax.
You’ll need to declare your capital gains after you sell your property. You may be exempt from tax if you plan to reinvest your profits in local real estate, or if you sell your property after 5 years of buying it.
If you’re moving to Poland from the US, you’ll need to understand your property tax obligations. Polish municipal councils charge RET to all property owners, with rates varying by region and property type.
You’ll need to correctly file your taxes and pay your tax bill, particularly if you owe multiple taxes each year. Look into any tax exemptions to reduce your costs.
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Sources
1. Polish Tax - Property taxes in Poland
2. Dudkowiak - Real Estate Tax in Poland
3. Property Tax International - Polish property tax guide
4. Criminal Law Poland - Navigating Poland’s criminal fiscal code
Sources checked 05/26/2026
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This publication is provided for general information purposes and does not constitute legal, tax or other professional advice from Wise Payments Limited or its subsidiaries and its affiliates, and it is not intended as a substitute for obtaining advice from a financial advisor or any other professional.
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