Property tax on a rental apartment in 2026
Property tax on a rental apartment is paid by the owner. And renting it out for residential purposes does not change the rate. A higher one comes into play only when the unit or part of it is occupied for running a business. In January 2026 most landlords are waiting for the decision from their municipality, so it is a good moment to work out what it should contain. Below, step by step: who answers to the office, where the rate comes from and which deadlines to watch.
Who pays property tax on a rental apartment?
The owner. The owner is the taxpayer and the municipality issues the decision in their name, no matter who actually lives in the unit. A lease can pass this cost on to the tenant, but only in the settlements between the parties. The landlord still answers to the office. The tenant did not pay the money back? The arrears at the municipality are still the owner’s.
And what about two apartments? Their location is what counts. Units in one municipality fall under the same tax authority. Units in different municipalities mean two separate decisions, each based on a different resolution. And a garage or a parking space in an apartment block is taxed like a residential unit unless it serves a business (easy to forget), which matters when there is a separate parking space lease.
What is the property tax rate in 2026?
The rate is set by the municipal council in a resolution. The minister’s announcement only sets the upper limit, which the local government cannot exceed. For 2026 the limits are given in the announcement on maximum tax rates: for residential buildings it is PLN 1.25 per 1 m2 of usable floor area, and for residential buildings or their parts occupied for running a business it is PLN 35.53 per 1 m2. Quite a difference, no doubt about it. But these are maximum values, so the actual 2026 property tax rate in a given town may be lower.
Where do you look for the resolution in force? In the Public Information Bulletin (Biuletyn Informacji Publicznej) of the municipal or city office and in the official journal of the voivodeship. I recommend opening it before the decision arrives, because only the resolution shows the amounts adopted locally. Do you have two units in different municipalities? Check both documents.
When is an apartment occupied for business activity?
The business rate applies to a residential unit or its parts actually occupied for running a business. Not to every apartment that brings in income. An ordinary lease to a private person who simply lives there stays at the residential rate. The classification does need checking in a few situations, though:
- an office or a practice set up in one of the rooms,
- a unit used entirely by a company,
- renting an apartment to a business owner,
- a change in how the unit is used during the year.
The higher rate can cover only part of the floor area, not the whole unit. One room went to business use? The rest of the floor area keeps its residential character. That is why the information filed with the municipality lists floor areas split by how they are used.
An apartment rented to a company and property tax
This is where things get less obvious. When you rent to a company to house its employees, the classification cannot be settled by a general rule. The tenant is a business, but people live in the unit, and that is why the assessment varies. In my opinion the most sensible move is to contact the tax department at the municipal office or a tax adviser before you sign the lease.
What should you ask at the office? How the municipality treats a unit where the tenant’s employees live, and whether it expects a correction of the information on real property. In the lease itself, write down the residential purpose of the lease and the way the unit is to be used, because these provisions show what the apartment is really for. We covered the other points to agree on when renting an apartment to a company in a separate article.
Information on real property: the 14-day deadline and a change during the year
An individual files the information on real property within 14 days of an event that affects the tax. A change in how the unit is used alters the amount from the first day of the month following that change. Typical events? Buying a second apartment, assigning part of the unit to business use or restoring its residential function.
Signing a lease for residential purposes does not in itself require new information, because the way the unit is used stays the same. The obligation arises when the data on which the municipality based the assessment changes. Not sure? Better to ask the office than wait for a summons.
The tax decision and property tax instalments
For an individual, the municipality sets the tax in a decision, and it is paid in four instalments. The deadlines are fixed:
- by 15 March,
- by 15 May,
- by 15 September,
- by 15 November.
When the decision arrives in January or February 2026, do not put it on the shelf. Check the floor area, the rate applied and the classification of the unit, and then compare this data with the municipal resolution. A mistake in the floor area or a room classified as occupied for business is easier to clear up right away than after a few instalments. It is a good idea to keep the document itself together with the lease and the handover reports, for example in the unit’s documents in Tenanto, so that it is at hand for the next assessment.
Check the rate and the deadline for the information with the municipality before you pay the first instalment, because property tax on a rental apartment depends on the municipal resolution.
Frequently asked questions
The lease can pass this cost on to the tenant, for example as part of the settlements alongside the rent. But the owner remains the taxpayer towards the municipality and the decision goes to the owner. The owner, not the tenant, is responsible if a payment is not made on time.
Not on account of the lease alone. With a lease for residential purposes the way the unit is used does not change, so no duty to notify arises. The information filed within 14 days concerns events that affect the tax, such as part of the unit being occupied for business activity.
Contact the tax department at the municipal office and ask about the status of the case. An individual’s tax results from the decision, so the decision is what sets the amount to pay. Oh, and while you are at it, confirm that the office has your current address for service.
