Poland property tax deadline approaches for third installment

Property owners in Poland face an upcoming deadline for the third installment of their annual real estate tax, which is due on September 15. Failure to meet this deadline can result in tax arrears and the accrual of interest.

Real estate tax is a local levy that goes directly to the municipality where the property is located. The tax applies to land, buildings, and legally separated apartments or commercial premises. It also covers possessors, perpetual usufructuaries, and certain holders of state or local government property.

For individuals, the tax is typically paid in four quarterly installments due on March 15, May 15, September 15, and November 15. However, if the total annual tax amount is less than 100 PLN, the entire amount must be paid in a single installment during the first period. Tax rates are determined by local municipal councils but cannot exceed the maximum limits set by national law.