Poland introduces new real estate regulations and tax rules

New regulatory changes and tax obligations are impacting the Polish real estate market. The Ministry of Development and Technology has introduced a draft amendment to the Real Estate Management Act aimed at increasing transparency in property listings. Under these rules, real estate agents will be required to verify the actual physical state and legal status of a property, including its exact square footage, before publishing an offer. This measure is intended to prevent agents from publishing unverified or incorrect information provided by sellers.

Separately, property owners face specific tax compliance requirements. For occasional leases, landlords must notify the relevant tax office in writing within 14 days of handing over the keys. Failure to comply with these formalities can result in a loss of legal protection and difficulties with bailiff enforcement. Regarding taxation, many private landlords utilize a lump-sum tax system on recorded revenues, which features rates of 8.5% for annual income up to 100,000 PLN and 12.5% for amounts exceeding that threshold.