In 2025, residents of Opole will pay the lowest property tax on apartments, houses, and plots, while residents of Kielce will face the steepest increases, according to GetHome.pl.
“The end of the year traditionally brings property tax hikes,” says Marek Wielgo, an expert from GetHome.pl.
He notes that in most major cities, these increases are expected. City councils have been setting property tax rates at the maximum levels allowed by the Ministry of Finance, which announces these rates based on inflation. In 2025, the maximum tax rate for residential buildings will be PLN 1.19 per square meter (up from PLN 1.15 in 2024), while the rate for land under these buildings will rise to PLN 0.73 per square meter (up from PLN 0.71).
“This is a modest increase compared to 2024, when inflation drove tax hikes as high as 15-16%. The upcoming adjustment is around 3%,” Wielgo explains.
For a 200-square-meter house on a 1,000-square-meter plot, this means a tax bill of PLN 968, an increase of PLN 28 compared to 2024. However, local councils can set lower rates since property tax is a revenue source for municipalities, not the state budget.
Tax Rates Across Polish Cities
Only one city — Zielona Góra — has decided to keep the current rates for the second year in a row (PLN 0.99 per square meter for houses and PLN 0.68 per square meter for plots). For a 200-square-meter house on a 1,000-square-meter plot, the tax in Zielona Góra will be PLN 878, which is PLN 90 less than in cities like Warsaw, Kraków, Wrocław, Gdańsk, Poznań, Łódź, Szczecin, Bydgoszcz, Lublin, Olsztyn, Katowice, Białystok, Toruń, and Kielce, where the maximum rates apply.
Sharp Increases in Kielce and Toruń
In Kielce, property tax rates will increase significantly because they are currently below the maximum. The rate for residential buildings will rise from PLN 0.82 to PLN 1.19 per square meter, and for plots, from PLN 0.50 to PLN 0.73. This means the tax for a 200-square-meter house on a 1,000-square-meter plot will jump from PLN 664 to PLN 968 — an increase of nearly 46%.
A similar decision was made in Toruń and Rzeszów. However, in Rzeszów, the land tax rate will be PLN 0.61 per square meter, still below the maximum.
Opole Residents Pay the Least
In contrast, residents of Opole will experience a tax increase but will still pay the least — PLN 734 for a 200-square-meter house on a 1,000-square-meter plot.
“Municipalities need more money to meet rising demands. Raising property taxes is a simple way to fill budget gaps. Councils often reason that a few dozen zlotys is equivalent to a cinema ticket. However, this comes alongside rising costs of maintaining homes,” Wielgo points out.
Rising Living Costs
According to Statistics Poland (GUS), in November 2024:
- Electric heating was 21% more expensive than a year earlier.
- Water prices increased by 13%.
- Gas prices rose by nearly 17%.
Tax on Garages and Parking Spaces
Property tax also applies to garages and parking spaces in apartment buildings. Currently, the maximum rate for these spaces is PLN 11.17 per square meter, nearly ten times higher than for apartments (PLN 1.15 per square meter). However, if a parking space in a multi-car garage is legally linked to an apartment, it is taxed at the residential rate.
From January 1, 2025, a change to the Local Taxes and Fees Act (Dz.U. 2024, item 1757) will take effect. According to the new regulation, parking spaces within residential buildings will be taxed at the residential rate (PLN 1.19 per square meter). Freestanding garages, however, will be taxed at the higher rate of PLN 11.48 per square meter.
Potential Tax Exemptions
Municipalities can offer property tax exemptions. Residents should check their local government’s website to see if they qualify for reductions or exemptions.
Author: Marek Wielgo, GetHome.pl Expert
Source: ManagerPlus
