Poland Wealth & Property Tax
Detailed wealth & property tax rates and rules for Poland in 2026.
Wealth Tax
Poland does not levy a wealth tax. There have been periodic political discussions about introducing one, but no legislation has been enacted.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Poland levies inheritance and gift tax (podatek od spadków i darowizn) with rates depending on the relationship to the deceased. Group I (spouse, descendants, ascendants, siblings, in-laws, stepchildren): 3-7%. Group II (other family): 7-12%. Group III (unrelated): 12-20%. However, the closest relatives (Group 0: spouse, children, parents, grandchildren, grandparents, siblings, stepchild, stepparent) are fully exempt if they notify the tax office within 6 months. Tax-free thresholds apply: PLN 36,120 for Group I, PLN 27,090 for Group II, PLN 5,733 for Group III.
Top Rate
20%
Property Tax
Poland levies annual property tax (podatek od nieruchomości) based on the area (not value) of the property, with maximum rates set nationally and actual rates set by municipalities. For residential buildings, the maximum rate is PLN 1.15/m². For commercial buildings, up to PLN 33.10/m². For land, rates range from PLN 0.71/m² to PLN 1.34/m². Property transfers are subject to a 2% civil law transaction tax (PCC) for resales, or 8-23% VAT for new builds.
How Poland Wealth Tax compares
Poland does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
