For sellers
Tax on selling a flat in Poland — when it actually applies
Selling a flat is taxed only if it happens before five years have passed, counted from the end of the year in which you acquired it. After that you pay nothing and file nothing.
Legal status as of September 2, 2026
How to work it out
- 01
Check whether five years have passed
The period runs from the end of the calendar year of acquisition, not from the day of purchase. A flat bought in March 2021 is tax-free from 1 January 2027.
This is the most favourable way of counting and the most often misread: a flat bought in December has a „shorter” five years than one bought in January of the same year.
- 02
Calculate the gain, not the price
The base is the difference between the sale price and the documented acquisition cost increased by outlays that raised the value of the flat. The tax is 19% of that difference.
Outlays must be backed by invoices. A renovation paid in cash with no paperwork will not reduce the tax by a single zloty.
- 03
Check whether the housing relief applies
If you put the proceeds towards your own housing purposes, the gain is exempt in the proportion actually spent. The money must be spent within three years counted from the end of the tax year of the sale.
- 04
File the PIT-39
The return is due by 30 April of the year following the sale — including when you intend to use the relief and will ultimately pay nothing.
The intention to use the relief is declared in the PIT-39 itself. Failing to file is a separate problem from failing to pay.
What counts as your own housing purposes
Buying another flat or house, buying a building plot, building or extending your own house, and renovating or fitting out your own unit.
Repaying a loan together with interest — provided the loan was taken out before the sale proceeds arose, at a bank or credit union based in Poland, the EU, the EEA or Switzerland, and precisely for your own housing purposes.
The property bought with the money need not be in Poland — the EU, the EEA or Switzerland is enough.
The word „own” is what matters: the flat is to serve your housing needs, not to be an investment for letting. This is the most common point of dispute with the tax office.
Inheritance and gifts are counted differently
For an inherited flat, the five years run from the end of the year in which the DECEASED acquired it, not the heir. In practice this very often means an inherited flat can be sold tax-free straight away.
With a gift it is the other way round: the period runs from the end of the year in which you received it.
For inheritance and gifts, the acquisition cost consists of documented outlays and any inheritance and gift tax paid — the value stated in the deed of gift itself is not deductible.
Three situations where people lose money
Selling a few months before the fifth year ends. If there is no reason to hurry, moving the transaction to January can be worth tens of thousands of złoty.
No invoices for the renovation. Outlays reduce the gain, but only documented ones. Keep the invoices from buying and fitting out the flat for as long as you own it.
An unfiled PIT-39 when you intend to use the relief. The relief does not follow automatically from having spent the money — it has to be declared.
Note: the relief rules are currently in flux
Legislative work on the housing relief is under way, and some publications online describe the proposed restrictions as if they were already law. This article describes only the position in force as of the date at the top of the page.
If you are planning a transaction where the relief decides whether it is worth doing, check the state of the rules as at the date of sale, or ask us — we will confirm the current position before signing.
Frequently asked questions
I am selling a flat bought seven years ago. Do I have to report anything?
No. Once five years have passed, counted from the end of the year of acquisition, the sale is not a source of income under the act — no tax and no return.
I inherited a flat from my parents and want to sell it. Will I pay 19%?
Usually not. With inheritance the five years run from the deceased's acquisition, not yours. If your parents held the flat for more than five years, the sale is tax-free.
Does a renovation reduce the tax?
Yes, as outlays increasing the value of the property — provided they are documented with invoices. Without paperwork they reduce nothing.
I am buying a flat in another EU country with the money. Does the relief apply?
Yes. Own housing purposes may be pursued within the European Union, the European Economic Area and Switzerland, not only in Poland.
How long do I have to spend the money?
Three years counted from the end of the tax year in which the sale took place. A sale in 2026 gives you until the end of 2029.
I am selling at a loss. What then?
There is no tax, because there is no gain, but the PIT-39 still has to be filed if the sale happened before the five years elapsed.
This text describes the legal position as of the date above and is informational — it does not replace legal advice on a specific case. If your situation differs from the one described, write to us or consult a lawyer.
See also
Still have a question?
Write to us — we answer specific questions specifically, even if you are not looking for a flat yet.