Poland Ministry of Finance prepares property tax and tourism fee reforms

The Polish Ministry of Finance is preparing significant legislative changes regarding local taxes and fees. One major reform involves property tax, specifically targeting co-ownership. Currently, the law allows the entire tax liability to be claimed from a single co-owner. The proposed amendment would assign tax amounts to individual owners based on their specific shares in the property.

To reduce bureaucracy for individuals buying or selling real estate, the Ministry plans to allow notaries to send necessary data directly to tax authorities, potentially replacing the requirement for taxpayers to submit information manually to municipalities.

Additionally, the government has approved changes to local and health resort fees (opłata miejscowa i uzdrowiskowa) effective from 2027. The maximum rate for the local fee is set to increase to 5 PLN per night, while health resort areas may reach 5.50 PLN. Under the new rules, these fees will apply to anyone staying at least one night in accommodations such as hotels, pensions, or campsites, regardless of whether the stay is for tourism, business, or health reasons. Municipalities will also be permitted to collect these fees even if the location does not meet current air quality criteria, provided it maintains landscape values and adequate accommodation infrastructure.