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Open calculatorProperty sale tax
Income is the sale price minus disposal costs, the purchase price, acquisition costs and improvements. The sale is exempt when the disposal date is on or after 1 January of the year that follows the number of years you enter, counted from the end of the acquisition year. A housing expense reduces a positive gain in proportion to its share of revenue and cannot reduce it below zero. Tax is that taxable part times the rate you enter, with halves of 0.01 rounded away from zero. The years and the rate are examples for you to check. The result is not a tax return.
The price paid to buy the property. It reduces the gain.
The price in the sale contract. Revenue is this price minus disposal costs.
Extra purchase costs, such as notary fees, court fees or a transfer tax. Do not include the purchase price itself.
Costs of selling, such as an agent’s fee. They reduce the sale price.
Documented outlays that increased the property’s value while you held it, such as a value-adding renovation.
The day you acquired the property. The years until exemption are counted from the end of that calendar year, not from this date.
The day of the paid disposal. It cannot be earlier than the acquisition date.
Example: 5. Years are counted from the end of the acquisition year; the exemption starts on 1 January after they elapse. Check the period that applies to you — this is not a statement of a current rule.
years
Example: 19. Enter the percent rate and check it for your situation. This field does not state a current rate.
%
Amount spent on your own housing. The relief exempts the share of the gain equal to this expense divided by revenue. Anything above revenue adds no further relief. The expense must be incurred within 3 years from the end of the tax year in which the sale took place (art. 21 para. 1 point 131 of the Polish PIT Act).
Sale exempt
NoExempt from January 1, 2027
Income
100,000.00 PLN
Taxable part after relief
60,000.00 PLN
Tax
11,400.00 PLN
Net amount
88,600.00 PLN
Revenue = sale price − disposal costs. Costs = purchase price + acquisition costs + improvements. Income = revenue − costs. The sale is exempt from 1 January after the number of years you enter, counted from the end of the acquisition year. Otherwise tax applies to the positive income reduced by the housing relief: spending on your own housing exempts the same share of the income as that spending’s share of revenue, and no more than the whole income. Tax = taxable part × rate, with half of 0.01 rounded away from zero. Net amount = income − tax. The years and the rate are examples to check, not a statement of a rule. This estimate is not a tax return.
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Frequently asked questions
How is the gain on the sale calculated?
Subtract disposal costs from the sale price to get revenue. Then subtract the purchase price, acquisition costs and improvements. The difference is the income. If it is negative there is no tax, and the net amount shows the loss.
When is the sale exempt?
When the sale date is 1 January or later in the year that follows the number of years you enter, counted from the end of the calendar year of acquisition. With the example value of 5, a purchase in 2021 is exempt from 1 January 2027. A sale on 31 December of the previous year is still inside the window. Check the period that applies to you — the years field is not a statement of a rule.
How does spending on your own housing work?
The relief exempts the share of a positive gain equal to that spending divided by revenue. Spending equal to revenue exempts the whole gain; a larger amount adds nothing further. A loss, or a sale already exempt because of the years, has zero tax anyway.
Why do I enter the years and the rate myself?
Both values are examples for you to check, not a rate or a period built into the calculator. The same formula computes income, the taxable part, tax and the net amount in every language from the numbers you type. The starting 5 years and 19 are only an example.
Does the result replace a tax return?
No. It is a planning estimate rounded to 0.01. It does not cover a market value substituted for the contract price, inheritance, gifts, depreciation or limits on housing spending. Check your own situation with an adviser or the tax office before you file.
Educational estimate only. Not medical, tax, legal or financial advice.