Owning Polish Property as a Non-Resident 2026: Rental Tax, Property Tax and Sale by Power of Attorney
Quick answer: Owning Polish property as a non-resident triggers tax on rental income — at progressive rates or via the lump-sum option (8.5% up to 100,000 PLN/year and 12.5% above) — plus annual property tax (podatek od nieruchomości) to the gmina. Sale from abroad is possible via notarial power of attorney. Tax treaties prevent double taxation.
Key takeaways
- Rental tax scale or lump sum.
- Property tax at gmina.
- Sale via PoA.
- Treaties avoid double taxation.
- Tax representative recommended.
Polish property after emigration: tax framework
Owning Polish real estate after emigration triggers ograniczony obowiązek podatkowy (limited tax liability) under art. 3 ust. 2a of the PIT Act. Income from rental, capital gains on sale, and ownership tax (podatek od nieruchomości) all remain taxable in Poland. The DTT with the residence country typically gives Poland the primary right to tax immovable-property income, with the residence country offering a foreign-tax credit or exemption.
Three main income streams from Polish property: (1) rental income — taxed under ryczałt 8.5%/12.5% or skala podatkowa 12%/32%; (2) capital gain on sale — 19% under art. 30e PIT; (3) underlying ownership taxes — podatek od nieruchomości to gmina. Each requires separate filings and separate documentation.
Rental income: ryczałt 8.5% / 12.5%
From 2023 the simplified ryczałt scheme is the only option for najem prywatny (private rental, not as JDG). Two-rate structure under art. 12 ust. 1 pkt 4 of the Ustawa o zryczałtowanym podatku dochodowym:
8.5% rate: applies to rental income up to 100,000 PLN per year (single-filing) or 200,000 PLN (joint with spouse). No deductions for expenses (depreciation, repairs, mortgage interest are NOT deductible).
12.5% rate: applies to rental income above the 100,000/200,000 PLN threshold. Same no-deduction rule.
For non-residents the ryczałt scheme is available equally. Filing: PIT-28 by 30 April of the year following the income year. Monthly or quarterly advance payments (zaliczki) by the 20th of the following month — 8.5% on the running total until threshold, 12.5% above.
Filing as a non-resident
Non-residents file PIT-28 with the Naczelnik Urzędu Skarbowego właściwy w sprawie opodatkowania osób zagranicznych — typically the US for the location of the property. Filing channels: e-Urząd Skarbowy via profil zaufany (still works for non-residents), in person via pełnomocnik in Poland, or by post with notarised translation if non-EU residence.
Foreign address must be registered via ZAP-3 — see our tax residency guide. Bank account for refunds (zwrot) is preferably a Polish account at PKO BP, Pekao, mBank, ING Bank Śląski or Santander Polska — see our banking guide.
Property tax (podatek od nieruchomości)
The annual podatek od nieruchomości is paid to the gmina where the property is located. Rates set annually by the gmina rada within a national maximum (currently around 1.15 PLN/m² for residential, 33.10 PLN/m² for commercial — 2025 caps). Payments due quarterly: 15 March, 15 May, 15 September, 15 November. Non-resident owners receive the assessment by post — often delayed if foreign-address filing is incomplete.
Best practice: appoint a Polish address for podatkowa correspondence (e.g. relative, lawyer, or property-management company) via pełnomocnictwo do doręczeń. This avoids missed deadlines and default interest (8% p.a. effective 2025).
Comparative tax outcomes
| Income type | Taxable in PL? | Rate | Filing form | Deductions |
|---|---|---|---|---|
| Rental ≤ 100k PLN/year | Yes (DTT confirms PL) | 8.5% ryczałt | PIT-28 | None |
| Rental > 100k PLN/year | Yes | 12.5% on excess | PIT-28 | None |
| Sale within 5 years | Yes (art. 30e) | 19% | PIT-39 | Acquisition cost only (no ulga for non-resident) |
| Sale after 5 years | No | 0% | None | n/a |
| Property ownership tax | Yes | Gmina rate | n/a (assessment) | n/a |
| Spadek/darowizna of property | Yes for non-immediate family | 3-20% | SD-Z2 or SD-3 | Threshold exemption I group |
Sale by power of attorney from abroad
Non-residents selling Polish property typically grant a notarised pełnomocnictwo do sprzedaży to a trusted person (relative, lawyer). The pełnomocnictwo must be in the form of an akt notarialny per art. 158 of the Kodeks Cywilny. Sign at a Polish consulate (free or 30-50 PLN) or at a foreign notary with apostille (60 PLN at MSZ for Polish documents going abroad; foreign apostille requirements vary).
Tax considerations: non-resident sale within 5 years is taxed at 19% on the gain (art. 30e PIT). The ulga mieszkaniowa is NOT available to non-residents (key difference from the resident regime). The notariusz withholds 5% of the sale price as zaliczka unless presented with a CFR-1 from the residence country — see our property sale guide. Final settlement via PIT-39 by 30 April of the next year.
Special cases
Inheriting Polish property as a non-resident
Non-residents inheriting Polish property must file SD-Z2 or SD-3 within 6 months. First-group beneficiaries (spouse, children, parents, siblings) receive full exemption with timely filing. Second and third groups face progressive rates 3-20%. The 5-year clock for future sale starts from the date of death of the testator. Notarised acceptance/repudiation of inheritance must be filed within 6 months at a Polish consulate or notary with apostille.
Renting through a property-management company
Non-residents commonly use a Polish property-management company (zarządca nieruchomości) to handle tenant relations, collect rent, and pay utilities. The zarządca acts as plenipotent and may file PIT-28 on the owner’s behalf with proper pełnomocnictwo. Fees typically 5-10% of monthly rent. Recommended for owners more than 1,000 km from the property.
Short-term rental (Airbnb, Booking)
Short-term rental of a single property within ryczałt limits (≤100k PLN) qualifies for 8.5%/12.5% if structured as najem prywatny. Beyond limits or if structured as JDG, taxes change to skala podatkowa or 19% liniowy. Tourism tax (opłata miejscowa, opłata uzdrowiskowa) varies by gmina and must be collected from guests. Cities like Kraków, Gdańsk, Warszawa have stricter regulations on short-term rental — verify with the local urząd miasta.
Mortgage payments from abroad
Polish-mortgage holders (PKO BP Hipoteczny, mBank Hipoteczny, Pekao Hipoteczny, etc.) can continue payments from abroad via SEPA (free for EUR mortgages) or SWIFT (variable cost). Foreign-currency mortgages (CHF, EUR pre-2010) face complex restitution litigation in Polish courts — many tenants of such loans negotiate settlements. Mortgage interest is NOT deductible from the ryczałt rental income (no deductions allowed under ryczałt).
Practical advice for non-resident owners
Three things to set up before emigrating: (1) a Polish bank account that remains active for receiving rent and paying podatek od nieruchomości; (2) a Polish-resident pełnomocnik for tax correspondence and emergency property issues; (3) an annual tax-return appointment with a Polish księgowy or doradca podatkowy familiar with non-resident filings — cost 200-500 PLN per annual return. These three steps prevent 95% of common problems.
FAQ
Tax representative mandatory?
Recommended for tax office correspondence.
Sale from abroad?
Yes via notarial PoA to a Polish notary.
Lump sum or scale?
Lump-sum 8.5%/12.5% is an option; scale allows cost deductions.
Property tax?
Annual to the gmina under municipal council resolutions.
Tax treaty?
Avoids double taxation in the new country of residence.
Can I use the 8.5% ryczałt rate as a non-resident landlord?
Yes, fully. The ryczałt scheme is available to non-residents with Polish-located rental property under ograniczony obowiązek podatkowy. File PIT-28 by 30 April. The 100,000 PLN annual threshold for the 8.5% rate applies the same as for residents; above that, 12.5% on the excess.
Is rental income taxed in Poland or in my new country of residence?
Polish-located rental income is primarily taxed in Poland under most DTTs (the ’immovable property’ clause). Your country of residence then taxes the income too but applies a foreign tax credit (USA, Norway) or exemption with progression (Germany, France, UK, Spain) for the Polish tax already paid. Net global tax is roughly the higher of the two rates.
Do I lose ulga mieszkaniowa if I sell as a non-resident within 5 years?
Yes — ulga mieszkaniowa under art. 21 ust. 1 pkt 131 PIT applies to Polish tax residents only. Non-residents pay 19% on the gain under art. 30e PIT without housing relief. This is the strongest tax-planning argument for selling before emigration if reinvestment outside EU/EEA is planned.
How do I pay podatek od nieruchomości from abroad?
Pay via SEPA transfer from your Polish or foreign bank account to the gmina’s account number listed in the assessment notice (decyzja). Quarterly deadlines: 15 March, 15 May, 15 September, 15 November. Late payment incurs 8% p.a. interest. Setting up a Polish-resident pełnomocnik to receive the assessment ensures you do not miss the notice.
Use a property manager and a Polish tax adviser for smooth correspondence.
Flyto Relocation handles your international move from Poland. Get a free quote.
See also: All Poland moving guides.