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Maximum rates set for 2027

• Councillors in Szczecin and Łódź have adopted the maximum property tax rates for 2027, with similar resolutions passed in Kołobrzeg, Rawicz, Gubin, Kościerzyna and Gorlice.
• For 2027 the ceiling is 1.29 zł per square metre of usable floor area for residential buildings and 36.49 zł for buildings used for business activity, up from 1.25 zł and 35.53 zł.
• In some municipalities councillors rejected mayors' proposals, and cities such as Lublin, Bielsko-Biała and Tarnów are still preparing their decisions.
• Where no new resolution is passed, the previous year's rates normally stay in force.

The Minister of Finance and Economy sets only the upper limits for property tax each year, and it is up to city and municipal councils to decide how high to go within those limits. For 2027 the ceiling for residential buildings is 1.29 zł per square metre of usable floor area, up from 1.25 zł, while the ceiling for buildings used for business activity is 36.49 zł per square metre, up from 35.53 zł (Pierwsze samorządy zdecydowały. W tych miastach podatek od nieruchomości wzrośnie – RMF24) (Podatek od nieruchomości o 72 proc. wyższy niż w 2017 r. Kolejne miasta sięgają po maksymalne stawki – bezprawnik.pl). The rates apply to usable floor area, not to the entire footprint of a building, and business premises are covered by a separate, much higher limit than housing.

First big cities adopt the increase

Szczecin and Łódź are the first large cities where councillors have passed resolutions setting the maximum residential and commercial rates for 2027, so owners there will pay the top permitted amount from the start of next year.

Smaller towns follow

Similar resolutions have been adopted in Kołobrzeg, Rawicz, Gubin, Kościerzyna and Gorlice. Local authorities say the extra revenue is needed to fund investment and to maintain roads, water networks and other infrastructure.

Not every council agrees

The decisions are not unanimous. In some municipalities councillors have rejected proposals put forward by mayors and town presidents, so the final rates there will depend on further votes. An analysis of council resolutions by Bankier.pl indicates that more cities, among them Lublin, Bielsko-Biała and Tarnów, are preparing their own decisions, based on draft resolutions rather than settled votes (W tych miastach podatek od nieruchomości będzie wyższy. Pierwsze gminy uchwaliły podwyżki – Bankier.pl).

What it means for owners

If a council does not pass a new resolution, the rates from the previous year normally remain in force, which is why October and November are the months when local authorities usually take these decisions. Owners in cities that have not yet voted can check their council's resolutions before the end of the year.