Poland implements various tax and property regulation changes

Poland is undergoing significant legislative shifts regarding taxation and property management. Local governments in cities such as Szczecin, Łódź, and Lublin are moving to increase real estate tax rates, with some municipalities adopting maximum statutory limits for 2027. While these increases have a minimal impact on individual residential owners, they represent a substantial financial burden for businesses and commercial property holders.

At the national level, the Sejm is debating a government tax reform project. This proposal includes raising the first tax threshold from 120,000 to 130,000 PLN and introducing a new 24 percent bracket for incomes between 130,000 and 150,000 PLN. To offset the cost of these benefits for higher earners, the government plans to increase the CIT rate for large companies and raise the solidarity levy for those earning over one million PLN annually.

Additional regulatory changes include a mandate for housing cooperatives to replace older heating and water measurement devices with remote-reading technology by January 2027. Furthermore, a proposed amendment to the Act on Ownership of Premises aims to clarify that housing communities are responsible for the structural elements of balconies, terraces, and loggias, as well as the maintenance of water and heat meters.