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Caps on local taxes and fees 2026

Maria Wośkowiak-Adamczyk

September 22, 2025

Starting from 1 January 2026, maximum rates of local taxes and fees will go up by the inflation rate of the first half-year of 2025, that is, by about 4.5%. The Minister of Finance has issued the annual announcement which sets the caps.

Local taxes and fees

Importantly, every municipality may, by virtue of the municipality council’s resolution, set the rates of local taxes and fees applicable in a year. The rates set by the municipality council must not be higher than the caps set by the Minister of Finance. Most often, municipalities go for the highest rate possible. If a municipality does not manage to resolve on new rates of local taxes and fees by the end of this year, the current year’s rates will apply in the next year.

Real property tax – comparison of maximum rates in 2025 and 2026

Taxation object		Maximum rate		Area
		2025	2026
land	used for business, irrespective of its classification in the land and building registers	PLN 1.38	PLN 1.45	per 1m² of area
	under standing surface water or running surface water of lakes and artificial reservoirs	PLN 6.84	PLN 7.15	per 1 ha of area
	other, including that occupied for paid statutory public benefit activities of public benefit organisations	PLN 0.73	PLN 0.77	per 1m² of area
	undeveloped land in revitalisation area and located on areas for which the local spatial development plan allows development for residential or commercial purposes, or for mixed purposes including only these types of development, if 4 years have passed since the effective date of that plan with respect to that land and construction has not been completed in that period in accordance with the construction laws	PLN 4.51	PLN 4.72	per 1m² of area
buildings or parts thereof	residential	PLN 1.19	PLN 1.25	per 1m² of usable area
	used for business and residential buildings or parts thereof occupied for business	PLN 34.00	PLN 35.53	per 1m² of usable area
	occupied for the purpose of trading in certified seeds	PLN 15.92	PLN 16.64	per 1m² of usable area
	used to provide health care services in the meaning of the healthcare laws, occupied by providers of such services	PLN 6.95	PLN 7.27	per 1m² of usable area
	other, including that occupied for paid statutory public benefit activities of public benefit organisations	PLN 11.48	PLN 12.00	per 1m² of usable area
non-building structures		2% of their value calculated pursuant to Article 4(1)(3) and Article 4(3)–(7)

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Caps on local taxes and fees 2026

Local taxes and fees

Real property tax – comparison of maximum rates in 2025 and 2026

​​If you have any questions, please contact our experts »​​​

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If you have any questions, please contact our experts »