Poland: September 15 deadline for property and agricultural tax installments

Property and agricultural taxpayers in Poland face an upcoming deadline on September 15 for the third installment of their 2026 tax payments.

For real estate taxes, individuals pay based on decisions issued by their local municipality, while legal entities and companies pay via annual tax declarations. Taxpayers with an annual liability exceeding 100 PLN can pay in four installments: March 15, May 15, September 15, and November 15. Those with liabilities under 100 PLN must pay the full amount by March 15.

Agricultural tax, collected by municipalities, applies to lands classified in the land and building register as agricultural use, including arable land, orchards, permanent meadows, and pastures. The third installment for agricultural tax is also due by September 15. Taxpayers include landowners, possessors, perpetual usufructuaries, and certain lessees.