Tax on vacant properties in Poland: Will the government introduce new charges?

In March 2026, the government declared it was seeking a cross-party agreement on a tax on vacant properties; however, the current rate remains 1.25 PLN per m2 of an apartment, and there are no nationwide regulations allowing for the surveillance of how premises are used. This legal status creates an impenetrable barrier for local governments attempting to manage housing resources within their borders. Owners of investment properties can sleep soundly, as the tax authorities lack the tools to distinguish between an occupied apartment and a unit that serves merely as a form of capital investment.

Legal status: How much do we pay for apartments in 2026?

In August 2026, the tax system in Poland remains unmoved by dynamic changes in the real estate market. The maximum property tax rate for residential premises is 1.25 PLN per square meter, which is a marginal cost on the scale of an entire unit. The owner of a 50-square-meter apartment pays an amount to the municipal treasury that does not even cover a fraction of the costs associated with maintaining urban infrastructure directly adjacent to the property.

A completely different dynamic emerges when the purpose of a unit is changed. If an owner decides to convert an apartment into commercial space or an office, the tax rate rises drastically – to 35.53 PLN per m2. This is a more than 28-fold difference, which acts as the strongest incentive for investors to maintain a "residential" status even for unused units. Thanks to this, the tax system protects capital invested in vacant properties instead of forcing its release onto the rental market.

Systemic limitations do not end with the rates themselves. To effectively levy a higher tax on an unused unit, the tax office would need to possess irrefutable proof that no one lives in a given place. Currently, the state lacks surveillance tools that would allow for the mass verification of actual activity in private units. Any attempts to introduce such solutions run into a wall of privacy protection and a lack of appropriate statutory definitions, which makes every discussion about a new levy purely a theoretical consideration.

Government search for consensus on vacant properties

In March 2026, the government announced an official strategy aimed at developing a cross-party consensus on the taxation of unused apartments. The Ministry of Finance faces a difficult task, as any strike against property owners triggers massive social and political resistance. Instead of introducing rigid levies, the government prefers to focus on analyzing rental gaps while trying to patch the market by building new resources.

In the same period, Minister Domański presented a plan to build 18,000 apartments, which is intended to be an alternative to restrictive fiscal policy. This approach shows that the state is choosing the path of increasing supply rather than repression against existing owners. This strategy aims to avoid conflicts with investment funds that are buying up units en masse for speculative purposes.

While the discussion takes place behind government doors, experts point out that without clear statutory regulations, any attempt to introduce a tax on vacant properties will end in failure in administrative courts. The state would first have to create a verification system that would be resistant to appeals. This would require, among other things, the integration of data from energy and water meters, which could theoretically serve as proof of residency.

The methodology discussed in expert circles is based on analyzing media consumption profiles. If a smart electricity meter indicates zero or minimal consumption for a period of six months, the system could automatically flag such a unit as a vacant property. Monitoring water meters, where a lack of flow suggests the absence of permanent residents, would work similarly. However, implementing such a solution would require changes to the Personal Data Protection Act and access to data from network operators, which seems unlikely under current political conditions.

Local governments and legal limitations in the fight against vacancies

Leaders of large cities have long been advocating for the introduction of tools that would allow them to manage urban space more effectively. The pressure to reduce the number of vacant properties in city centers is enormous, especially in the context of the housing affordability crisis. Local officials argue that empty apartments in the heart of a metropolis generate costs for the city without providing any added value in the form of personal income taxes or the revitalization of local trade.

The history of local government attempts from 2025, however, serves as a warning to all enthusiasts of rapid tax changes. In September 2025, Krakow and Katowice attempted to introduce higher rates for unused units. These initiatives were, however, blocked at the legal verification stage. Analyses from November 2025 confirmed unequivocally that without a change in the law at the national level, local governments do not have the competence to differentiate property tax rates based on occupancy status.

The lack of nationwide regulations is a true "glass wall" for municipalities. Officials have no right to demand declarations from owners about whether someone is staying in an apartment, and they certainly cannot conduct inspections inside private units. As a result, even if a city council votes for a higher tax, any owner who appeals to the Local Government Appeal Board will win the case in the first instance.

This problem is symptomatic of the entire Polish tax system. Cities do not have a central registry that would link registration data with data on the actual use of a unit. Any attempt to create such a registry would be perceived as excessive surveillance. Therefore, as long as the law does not change the definition of a "vacant property" and grant municipalities the authority to verify it, the fight against this phenomenon remains merely an element of local political marketing rather than a real fiscal tool.

Developer strategies and real impact on the market

Developers and investment funds operating in Poland show remarkable flexibility in responding to signals from the government. Analyses by 300Gospodarka.pl clearly show that the introduction of a tax on vacant properties in any predictable form will not lead to a drop in apartment prices. The real estate market is too complex for a single levy to permanently lower the costs of purchasing units for individual buyers.

Instead of selling off assets in a panic, developers use simple strategies to avoid taxation. If the law is introduced, it is enough for the owner to register the unit as intended for short-term rental, make it available to a family member, or sign a loan agreement to escape the definition of a "vacant property." The market adapts to new conditions instantly, and the administrative costs that the state would have to bear to verify these actions would likely exceed the profits from the new tax.

From an investor's point of view, an empty apartment is often a long-term strategy. The increase in property value over time is significantly higher than potential tax burdens, even if the government decided to raise the rate from the current 1.25 PLN. Therefore, it is not taxes that have a real impact on the market, but the availability of land and the pace of new housing development.

The government's strategy to build 18,000 apartments, announced in March 2026, confirms a shift in emphasis. The Ministry of Finance and the department responsible for housing realize that fighting developers over what constitutes a vacant property is a battle lost at the start. Instead, the state wants to flood the market with new supply, which is intended to be a natural price regulator. This approach bypasses the problematic issue of private apartment surveillance, shifting the burden of responsibility to the state's direct investment activity.

For the average Pole, this means that in the coming years, no breakthrough should be expected regarding the taxation of vacant properties. Policymakers will continue the policy of "seeking agreement," which in practice means a lack of legislation. Every subsequent government declaration about the need for changes is merely an attempt to calm social emotions, while the legal foundations remain untouched.

What this means for you

As a property owner or potential buyer, you must accept that the current legislative paralysis is beneficial to institutional investors. The lack of verification tools means that the state is unable – and likely unwilling – to interfere in the way you manage your property. If you are planning to buy an apartment as a capital investment, current regulations give you full freedom without worrying about additional fiscal burdens resulting from the fact that the unit is empty. The catch is that as long as the system is not sealed, your chances of buying an apartment at a lower price thanks to the government "releasing" vacant properties are illusory. The market remains a seller's market, and political declarations about taxes on vacant properties remain merely a rhetorical tool intended to distract from the lack of systemic solutions to housing problems.

Questions and answers

Can someone check if I live in my unit?

Currently, there are no nationwide mechanisms for verifying residency for tax purposes. The law does not give officials the authority to check if someone is actually staying in your apartment, and any attempts by a municipality to obtain such data are currently illegal and impossible to enforce in court.

Will a tax on vacant properties lower apartment prices?

Analyses from October 2025 indicate that such a tax will not lead to a price reduction. Developers and investors have sufficient legal and financial backing to adjust their strategies to new conditions, which will result in the costs of any potential charges being passed on to the final buyer or completely neutralized by a change in the business model.

Why can't cities raise taxes on empty units themselves?

According to legal opinions from November 2025, local governments have no statutory basis to differentiate property tax rates based on the usage of a unit. Any such attempt, undertaken in Krakow or Katowice, ends with the resolution being annulled by supervisory bodies or administrative courts, because the Act on Local Taxes and Charges does not provide for a tax category such as "vacant property."