In brief

• The text explains when the sale of real estate by a natural person triggers an obligation to pay PIT tax.
• When a property is sold before 5 years have passed, the rate is 19 percent of income, meaning revenue reduced by costs.
• The tax can be avoided after 5 years have passed, or thanks to the housing relief if its conditions are met.

When the payment obligation arises

The sale of real estate usually means revenue subject to PIT. The obligation covers the sale of the whole property or its part, a share in it, a cooperative ownership right to a residential unit, and a perpetual usufruct right to land (Opodatkowanie sprzedaży nieruchomości w PIT w 2026 r. – doradzamy.to).

Tax must be paid if a natural person sells the property before 5 years have passed from acquisition. The five-year period is counted from the end of the calendar year in which the seller acquired or built the property. The rate is 19 percent (Jak uniknąć podatku od sprzedaży nieruchomości przed upływem 5 lat – litigato.pl).

Basis of taxation

If less than 5 years have passed since acquisition, the basis of taxation is income, meaning the difference between the sale revenue and the costs of obtaining revenue. Costs include the purchase price and documented expenses related to acquiring or improving the property. The seller should keep contracts, invoices and transfer confirmations, because the calculation is based on them.

How to avoid the tax

The first option is to wait until 5 years have passed from the end of the year of acquisition. After this deadline, the sale does not trigger an obligation to pay tax on the revenue.

The second option is the housing relief. A taxpayer may use it if they devote the sale revenue within a specified time to housing expenses, for example buying another premises or building a house. Detailed conditions, including deadlines and the way expenses must be documented, are set out in the PIT Act. Before deciding, it is worth checking whether the new purchase meets the requirements of the relief. An error in the deadline or documents results in the need to pay tax.

How to settle the sale

Tax on the sale is settled in the annual PIT return for the year in which the sale took place. Income from this transaction is shown in the appropriate part of the return, and payment must be made within the deadline set for PIT (Serwis o podatkach - Zbycie nieruchomości - Podatki.gov.pl – podatki.gov.pl). The Podatki.gov.pl service publishes guides for taxpayers and forms used when settling the tax.

Common mistakes

The most common mistake is counting the 5 years from the day of purchase instead of from the end of the calendar year of acquisition. The second is lacking cost documents, which inflates the income. The third is assuming the housing relief applies automatically, even though it requires meeting conditions and deadlines.

Frequently asked questions

Does selling an apartment bought more than 5 years earlier require paying tax?

No. Selling real estate acquired more than 5 years earlier, counted from the end of the year of acquisition, does not trigger an obligation to pay tax on revenue.

What is the tax rate on the sale of real estate?

The rate is 19 percent of income.

What is the 5-year period counted from?

What is the basis of taxation when selling before 5 years have passed?

The basis is income, meaning revenue reduced by costs of obtaining revenue, including the purchase price and documented expenditures.

Can the tax be avoided by buying another property?

Yes, if the conditions of the housing relief are met, which require devoting the revenue to housing expenses within a specified time.

Where is the tax on the sale settled?

In the annual PIT return for the year of sale, observing the payment deadlines set for this tax.