The five-year rule, PIT-39, deadlines, costs, the housing relief and whether spending on a home in the EU counts, plus timing, bridging and the inheritance case.
Selling a flat in Poland to fund a purchase in Spain, Cyprus or Bulgaria is a common route for residents. Two questions decide the Polish tax: how long you owned the flat, and what you do with the money. This guide follows the Ministry of Finance brochure for PIT-39 (for 2025) and the ministry's page on selling a home, and says plainly where we could not confirm a point. It is informational, not tax advice.
The five-year rule
A sale of a flat, house, share in a property or perpetual usufruct is taxed in Poland only if it is not part of a business and happens before the end of five years counted from the end of the calendar year in which you bought or built it. A flat bought in March 2022 can therefore be sold tax-free of this income tax from 1 January 2028, not from March 2027. After the period the sale is outside this tax and no PIT-39 is filed.
If you sell within five years
You file PIT-39 between 15 February and 30 April of the year after the sale. The tax rate is 19% of the income, and the tax is paid by the same filing deadline, according to the brochure. The income is the sale price minus the costs of sale, minus the acquisition costs.
- Revenue: the price in the contract, reduced by the costs of the sale. If the price is significantly below market value without a reason, the tax office can use the market value.
- Costs: documented purchase price (or cost of building) plus documented improvements that raised the value. The brochure says the acquisition cost is raised each year, from the year after purchase, by the consumer price index; confirm how this works in your case.
- Currency: a purchase or sale in a foreign currency is converted into zloty.
The housing relief (ulga mieszkaniowa)
If you spend the proceeds of the sale on your own housing purposes, the corresponding part of the income is exempt. The brochure gives the formula: income multiplied by the share of housing expenditure in the sale revenue. The expenditure must be incurred starting from the day of the sale and no later than three years from the end of the year of the sale. Documented expenditure counts up to the amount of the revenue. Official example: revenue PLN 200,000, costs PLN 150,000, income PLN 50,000, housing expenditure PLN 180,000, so exempt income is 50,000 x 180,000 / 200,000 = PLN 45,000, and PLN 5,000 remains taxable. If all revenue goes on housing purposes, all of the income is exempt.
If the conditions are not met, you must correct the return and pay the tax with interest for the delay, counted from the day after the original filing deadline.
Does a home in another EU country count?
The ministry's page on selling a home says that own housing purposes can be met not only in Poland but in EU member states, as long as the tax authority can obtain information under international agreements. Other portals, citing the law, add Norway, Iceland, Liechtenstein and Switzerland, and add that a loan repaid for this purpose must be with a bank seated in those countries. We read the ministry's statement and the secondary sources, not the text of the act, so verify the exact wording with an adviser. On those readings a country outside the list, such as Turkey, the UAE, Georgia or Montenegro, does not qualify.
Other conditions to check:
- It must be your own housing need. Portals, citing court rulings, say this means a home in which you will live, not a flat bought only to let. A second home in Spain where you will stay can be argued; a flat bought purely as a rental is the risky case. We would not rely on it without a written tax interpretation.
- Purchase, construction, extension and renovation of your own home can count, and so can repayment of a loan taken before the sale for such purposes.
- Expenditure before the sale does not count under the brochure wording (it counts starting from the day of sale). If you pay a deposit or buy first and sell later, ask how much qualifies. A loan taken before the sale and repaid from the proceeds is the exception reported by portals.
Timing and bridging
The typical gap is the real problem. You may want to buy abroad before the Polish flat sells. Points to consider, none of them tax advice:
- The three-year window is generous after the sale, so a purchase after the sale is easier to place than one before it.
- If you need a bridge, a loan secured on the Polish flat is possible in Poland, but the repayment of such a loan taken before the sale is the only pre-sale item portals say counts; see using a loan in your country.
- Foreign payments in stages (off-plan) should be matched with dates. Keep the contract and bank proof for every instalment.
- When money leaves Poland, banks ask for the source; the sale deed and your PIT-39 are good evidence. See sending money abroad from Poland.
Inherited property
If you inherited the flat, the brochure confirms that the acquisition cost includes documented costs of the deceased and your inheritance burdens (debts you repaid, claims for the legitimate portion, bequests), in proportion, plus inheritance tax paid, where applicable. The five-year period for inherited property is commonly described as counted from the end of the year in which the deceased acquired it; we did not find this in the brochure, so confirm it. Related: inheritance and gift tax on property abroad.
If you are leaving Poland
A sale after you stop being a Polish tax resident can be taxed differently. See tax residency when relocating and plan the dates of sale and move with an adviser.
A hypothetical example
A resident bought a flat in 2023 for PLN 500,000 and sells in 2026 for PLN 600,000, with PLN 20,000 documented improvements and PLN 10,000 costs of sale. The income is roughly 590,000 - 520,000 = PLN 70,000 (ignoring the indexation of costs), tax 19% is PLN 13,300 without relief. If they spend all of the proceeds on a qualifying home within the window, the income can be exempt; if only half, about half of the income. The numbers are illustrative, not a forecast.
FAQ
When is PIT-39 due? Between 15 February and 30 April of the year after the sale. What is the tax rate? 19%. Does the relief cover a flat in another EU country? The ministry says own housing purposes can be met in EU states; confirm EEA and Switzerland and the exact conditions. Does a flat I buy to rent out qualify? Portals citing courts say the relief is for your own housing, so do not assume so. How long do I have to spend the proceeds? Until the end of the third year after the year of sale. Do I pay tax if I sold after five years? No, this income tax does not apply.
How we help
We are a trilingual platform that finds properties abroad and coordinates independent local lawyers and tax advisers. This text is informational and is not legal, tax or investment advice; rules and interpretations change, so confirm the current position with a licensed Polish tax adviser and on podatki.gov.pl. See also buying property abroad from Poland and how to sell property abroad.