Selling Property in Poland: Tax and Filing in Norway

Have you sold an apartment, house, plot or land in Poland but live permanently in Norway? Such a transaction may need to be reported in both countries. The acquisition date, type of property, how it was used and your tax residency are all relevant.

In this article, we explain when tax must be paid in Poland, what to report in the Norwegian skattemelding (tax return), which deadlines apply and what to do if the property was not previously reported in Norway. We discuss a private sale made by an individual, not professional property trading.

Tax on the sale of property in Poland

Poland may tax income from the sale of property located in its territory, even if you are not a Polish tax resident and live in Norway.

The five-year rule

A private sale of property, a share in property or the right of perpetual usufruct is subject to Polish PIT if it takes place before five years have passed, counted from the end of the calendar year in which the property was acquired or built.

For example, a property acquired in 2020 could be sold without Polish PIT from 1 January 2026. After the five-year period has passed, the sale also does not require filing PIT-39.

For property received as an inheritance, the five-year period is generally counted from the end of the year in which the deceased acquired or built the property. Detailed rules follow from the Polish rules on taxation of property sales.

How much is the tax?

The rate is 19% of the income, not 19% of the entire price received from the buyer.

Income = sale price - selling costs - acquisition or construction cost - documented expenses that increase the property's value

Costs may include, among others:

• the purchase price stated in the notarial deed,
• the estate agent's commission,
• valuation and advertising costs,
• fees directly related to the sale,
• documented renovations and upgrades that increase the property's value.

If the costs exceed the proceeds, a loss arises and no Polish tax is due. However, if the sale takes place before five years have passed, you must still file PIT-39.

Is there a wealth gain tax?

Poland does not have one general tax officially called a "wealth gain tax". When selling property, it is important to distinguish between the seller's PIT and the buyer's PCC.

When the notarial deed is signed, the notary collects and transfers the PCC. For a private seller, this is not an additional tax on the price received.

Housing relief

Income may be wholly or partly exempt from Polish PIT if you spend the sale proceeds on your own housing purposes. You have three years from the end of the year of sale to do this. For a sale in 2026, the deadline is 31 December 2029.

The expense may relate to your own housing needs in Poland, another EU or EEA country, or Switzerland. This means the relief may also cover a qualifying purchase or mortgage repayment relating to a home in Norway, provided that the property genuinely serves your own housing needs.

If you spend only part of the proceeds, a proportional part of the income will be exempt. Once you claim the relief, you must meet its conditions within the deadline. Otherwise, you must correct your PIT-39 and pay the tax with interest.

Did the property have to be reported in Norway?

If you were a tax resident of Norway and owned property in Poland on 31 December, you should have reported it in the Norwegian skattemelding as foreign assets. This also applies to property that was not rented out and did not generate income.

The obligation covers, among other things:

• houses and apartments,
• holiday properties,
• plots and undeveloped land,
• agricultural land and forests,
• rented and commercial properties.

If you were subject only to limited tax liability in Norway, you generally do not report Polish property. Therefore, the first step should be to establish your tax residency correctly. If your situation is unclear, you can check it using our tool: Poland-Norway tax residency.

In Poland, merely owning private property does not mean you must include it in your annual PIT return. In Norway, a tax resident declares foreign assets based on their status at the end of the year.

Sale before the end of the year

If you sold the property before 31 December 2026, you do not report it as property owned at the end of 2026. You must still report the sale itself and any gain or loss. However, money remaining in your account on 31 December forms part of your financial assets.

The tax value of a foreign apartment or holiday property is determined under Norwegian rules. In general, it should not exceed 30% of the acquisition price or documented market value. Agricultural land, forests and business properties are subject to additional classification and valuation rules. More information is available in the rules on property abroad.

Norwegian wealth tax

Wealth tax is not levied merely because of the sale itself. It covers total net wealth as of 31 December, meaning assets less deductible liabilities.

We discuss the rules of this tax in more detail in the article Wealth tax in Norway.

Taxation of gains in Poland and Norway

A tax resident of Norway generally reports in Norway the gain or loss from the sale of property located in Poland. The Norwegian gain is calculated separately, under Norwegian rules and in Norwegian kroner.

The acquisition price is generally converted into NOK using the exchange rate at the time of acquisition, while the sale price is converted using the rate at the time of sale. Improvements and transaction costs are converted using the rates on the dates they were incurred. Changes in the PLN/NOK exchange rate may therefore mean that the income calculated in Norway differs from the income reported in the Polish PIT-39.

The Norwegian tax rate on taxable gains is 22% in 2026.

When does Norway exempt gains from a sale?

A gain from selling your own home may be exempt in Norway if, cumulatively:

• you owned the property for more than 12 months,
• you used it as your own home for at least 12 of the last 24 months before the sale.

For a holiday property, you generally must have owned it for more than five years and used it as your own holiday property for at least five of the last eight years.

Gains from selling undeveloped land alone are generally taxable in Norway. Where a house has a large plot, part of the transaction may concern an exempt sale of the home and part a taxable sale of land.

Deduction of tax paid in Poland

The Poland-Norway tax treaty allows Poland to tax gains from Polish property. Norway, as the country of residence, may tax the same gain but takes Polish tax into account through a tax credit.

The credit cannot exceed the Norwegian tax attributable to the same income. Since Poland applies a 19% rate and Norway 22%, an additional payment may arise in Norway. It does not have to be exactly three percentage points, because the two countries may calculate income, costs and exchange rates differently.

If the sale is exempt from PIT in Poland after five years but does not meet the exemption conditions in Norway, Norway may tax the gain without any Polish tax available for credit.

If you would like us to calculate the sale under Norwegian rules and report it in your return, we can prepare a private annual filing for a property sale for you.

Deadlines, forms and required documents

The following deadlines apply to sales made in 2026:

You can request an extension of the Norwegian deadline before 30 April. The extension is a maximum of 30 days.

Prepare the following for your filing:

• document confirming the acquisition of the property, inheritance or gift,
• the notarial deed of sale,
• documents confirming your ownership share,
• invoices and proof of payment for improvements increasing the property's value,
• estate agent bills and documents for other selling costs,
• information about mortgages or debt relating to the property,
• PLN/NOK exchange rates from the relevant dates,
• PIT-39, official confirmation of its submission and proof of tax payment,
• proof that you actually lived in or used the property recreationally, if you use the Norwegian exemption.

You do not need to automatically attach documents to the Norwegian tax return, but you must provide them on request. Skatteetaten may also request a translation into Norwegian or English.

If the property was not previously reported, the sale must still be reported. Returns for the three previous years can be corrected independently, while for older omissions you need to consider the appropriate application or voluntary disclosure. We describe the correction procedure in the article Can I correct my tax return after the deadline in Norway?

FAQ - frequently asked questions

Summary

• Selling Polish property before five years have passed generally means 19% Polish PIT on the income and an obligation to file PIT-39.
• A Norwegian resident reports foreign property owned on 31 December and reports its sale under Norwegian rules. Taxable gains are subject to a 22% rate.
• Tax paid in Poland can be credited against Norwegian tax within the limits applicable to the same income.
• A sale in 2026 generally must be reported in Poland and Norway by 30 April 2027.

If you need help reporting a property sale in Poland, call us: +47 21 38 38 21. We will help you report the transaction correctly in Norway.

Article author: Marcin - marcin@efirma.no