Do you have to pay tax when you sell an apartment? In most cases one thing decides it — how much time has passed since you bought it. Below we explain the rules in force in 2026, with a worked example.
The 5-year rule — when a sale is tax-free
If you sell a property more than 5 years after the end of the calendar year in which you acquired it (bought it, or received it through inheritance or gift), the sale is exempt from income tax. Importantly, what counts is the end of the year, not the exact date of the deed at the notary — an apartment bought in any month of 2021 can be sold tax-free from as early as 1 January 2027.
In the case of inheritance, the 5-year period is counted from the end of the year in which the deceased (not the heir) acquired the property, which often shortens the waiting time.
How much the tax is and what it is calculated from
The rate is 19%, but you pay it on the income, not on the entire price. Income is the difference between the proceeds from the sale and the costs of obtaining them. Eligible costs include, among others, the price you paid for the property and documented expenditure that increased its value (e.g. invoices for renovation). For a property received through inheritance or gift, eligible costs may include, among others, any inheritance and gift tax paid as well as documented expenditure.
A worked example
Suppose you bought an apartment in 2023 for 400 000 zł and you are selling it in 2026 for 520 000 zł — that is, before 5 years have passed.
- Income: 520 000 zł − 400 000 zł = 120 000 zł
- Tax: 19% × 120 000 zł = 22 800 zł
- If you put the whole 520 000 zł towards your own housing purposes within 3 years — thanks to the housing relief the tax can come to 0 zł.
This calculation is illustrative — your actual taxable base depends on your documented costs and expenditure.
The housing relief — how to avoid the tax
Even when selling before 5 years have passed, you can avoid the tax if you put the proceeds towards your own housing purposes within 3 years counted from the end of the year in which the sale took place. Spending on your own housing purposes includes, among others:
- buying another apartment or house,
- building a house,
- renovating or finishing your own property,
- repaying a mortgage (taken out before the sale).
The exemption works proportionally: if you put the entire proceeds towards housing purposes, you avoid the tax in full; if you spend only part, the corresponding part of the income is exempt. Note: from 2026 the conditions of the relief have been tightened — it is intended to satisfy your own housing needs. It is best to discuss the details of your situation with a tax adviser.
PIT-39 and deadlines
You report the sale of a property on the PIT-39 form, which you file in the year following the year of sale, between 15 February and 30 April. Any tax due is paid by the same deadline. In the return you declare the proceeds, the costs and the amount you intend to cover with the housing relief.
What about the PCC tax?
The tax on civil-law transactions (PCC, 2%) on a secondary-market purchase is paid by the buyer, not the seller. The seller is concerned above all with the income tax described above.
The role of the real estate agency
As a real estate agency, we do not provide tax advisory services — for that it is worth seeking the help of a tax adviser. We will take care of what falls to us: a reliable valuation, effective marketing, negotiations, legal verification and the smooth coordination of the transaction right up to the notarial deed — in Katowice, Mysłowice and Sosnowiec too.