Tax calculator
Tax on selling an apartment within 5 years
Check whether you will pay 19% income tax and how much the housing relief can save you.
Income tax
PLN 0
5 years have passed since the end of the year of acquisition, so the sale is tax-free.
Tax due (PIT-39)
You can sell tax-free from 1 January .
- Revenue (price minus selling costs)
- Acquisition cost and improvements
- Income
- Exempt income (housing relief)
- Tax base
- Tax 19%
Income is zero or negative, so there is no tax. A sale within 5 years must still be reported on PIT-39.
You file PIT-39 by 30 April of the year after the sale and pay the tax by then.
Let's plan the saleHow the calculator works
The 5-year rule. A sale is free of income tax if it takes place after 5 years counted from the end of the year in which you acquired the property. Example: an apartment bought in 2021 can be sold tax-free from 1 January 2027. For inheritance, the year in which the deceased acquired the property counts.
19% tax. If you sell earlier you pay 19% on the income. Income is the sale price minus selling costs (e.g. commission), the acquisition cost and documented improvements.
Housing relief. Part of the income is exempt in the proportion in which you spend the sale revenue on your own housing needs within 3 years from the end of the year of sale. Spending the full amount means no tax.
Planned changes. In September 2026 the government adopted a draft under which housing relief could be used no more than once every 3 years. The change is to apply to properties acquired after 31 December 2026. As of October 2026 the rules have not been passed.
Rules and rates as of October 2026. The calculator helps you estimate amounts but does not replace advice from a notary, tax adviser or bank.
Free valuation
Selling within 5 years?
Well-planned timing and price can change the result by tens of thousands of złoty. Let's talk before you list the apartment.
- Analysis of actual transaction prices in your area
- Price and strategy recommendation: open market or off-market
- No obligation and no contract to start with
- Phone+48 731 701 939
- E-mail[email protected]
- Officeul. Księcia Witolda 48d, 50-203 Wrocław
Frequently asked questions
When can you sell an apartment tax-free?
After 5 years counted from the end of the calendar year in which the apartment was acquired. An apartment bought in 2021 can be sold free of income tax from 1 January 2027.
How are the 5 years counted for an inherited apartment?
For inheritance the period runs from the end of the year in which the deceased acquired the property, not from the date of inheritance.
What is housing relief?
It exempts the income from the sale if, within 3 years from the end of the year of sale, you spend the revenue on your own housing needs, e.g. buying another apartment, construction, renovation or repaying a housing loan. The exemption is proportional to the amount spent.
Do you have to file PIT-39 if the tax is PLN 0?
Yes, if the sale took place within 5 years. PIT-39 is filed by 30 April of the year after the sale, also when you use the housing relief or had no income.
Calculators
Other calculators
Property value
An indicative price for your apartment based on average prices per m² in 20 Wrocław neighbourhoods.
Net proceeds from sale
What you keep after the sale: after commission, mortgage repayment, tax and other costs.
Rental yield
Return on a buy-to-let apartment, long-term or short-term, after costs and flat-rate tax.
Buying costs
PCC tax, notary, court fees and commission: how much you pay on top of the price.