Maximum rates in large cities

• The councilors of Szczecin and Łódź have adopted the maximum property tax rates for 2027.
• Similar resolutions have been passed in several smaller municipalities, while in some of them there is an ongoing dispute over the rate amounts.
• The limit for residential buildings increases from 1.25 PLN to 1.29 PLN per square meter, and for commercial buildings from 35.53 PLN to 36.49 PLN per square meter.
• The new rates will be effective from January 1, 2027.

Residents of Szczecin and Łódź will pay the highest property tax allowed by law in 2027. The councilors of both cities have already adopted the relevant resolutions, based on the limits set by the Minister of Finance (Property tax 72% higher than in 2017. More cities are opting for maximum rates – bezprawnik.pl).

More municipalities follow the same path

The same direction has been chosen by local governments in Kołobrzeg, Rawicz, Gubin, Kościerzyna, and Gorlice. However, in some municipalities, councilors did not support the proposals of mayors and town leaders, so the dispute over the rate amounts continues.

Limits for 2027

The Minister of Finance sets only the upper limits of the rates each year, while the specific tax amounts are determined by municipal councils. The limit for residential buildings will increase from 1.25 PLN to 1.29 PLN per square meter of usable area. For buildings used for business activities, the upper limit will rise from 35.53 PLN to 36.49 PLN per square meter.

Changes from January 1

The new rates will come into effect on January 1, 2027. They will be felt by those owning apartments, houses, and land, as well as by owners of premises where they run a business (In these cities, property tax will be higher. The first municipalities have passed increases – Bankier.pl). If a municipality does not adopt new rates, the previous ones usually still apply, which is why local governments make the most decisions on this matter in the fall.

Comparison of limits

| Type of building | Limit 2026 (PLN/sqm) | Limit 2027 (PLN/sqm) | |---|---|---| | Residential | 1.25 | 1.29 | | Related to business activities | 35.53 | 36.49 |