Can I sell a flat tax-free before 5 years?
Yes, but only by using the housing relief. Selling a flat before 5 years — counted from the end of the year in which you acquired it — means 19% PIT on the gain from the sale, declared in the PIT-39 return. You can, however, avoid the tax by using the housing relief: if you spend the sale proceeds on your own housing purposes (buying another flat or house, building, renovation, repaying a housing loan, buying land) within the set period. After 5 years from the end of the year of acquisition the sale is fully exempt from PIT. Note: the relief limits announced from 2026 are to apply only to properties acquired after 31 December 2026, so earlier purchases keep the existing rules.
📋 The rules
- Sale before 5 years (from end of acquisition year): 19% PIT on the gain
- Declared in the PIT-39 return
- Housing relief: proceeds on own housing purposes
- After 5 years from end of acquisition year: sale tax-free
- New relief limits: for properties acquired after 31 Dec 2026
🔓 Exceptions
- Spending all proceeds on housing purposes: full exemption
- Partial spending: exemption proportional to the amount spent
- Inheritance/gift: the 5 years count with the deceased's acquisition
⚠️ Penalties & fines
Not declaring the gain from selling property in PIT-39 or not paying the 19% tax risks interest and fiscal-criminal liability. If you declare the housing relief but don't spend the proceeds on your own housing purposes within the required period, you'll have to pay the tax with interest. To lawfully limit the tax: establish whether 5 years from the end of the acquisition year have passed, and if you sell earlier — plan the housing spending in time, collect invoices and notarial deeds proving it, file PIT-39, and consider consulting a tax adviser, especially for gifted or inherited property.
📎 Official sources
❓ Frequently asked
When must I pay tax on selling a flat?
When you sell the property before 5 years pass, counting from the end of the calendar year in which you acquired it. Then you pay 19% PIT on the gain from the sale, declared in the PIT-39 return. After 5 years the sale is fully exempt from tax.
How do I avoid the tax when selling before 5 years?
By using the housing relief — spending the sale proceeds on your own housing purposes within the required period. This includes buying another flat or house, building, renovation, repaying a housing loan or buying land to build on. The spending must be documented.
How are the 5 years counted?
From the end of the calendar year in which you acquired the property — not from the day of purchase. For example, a flat bought in 2021 can be sold tax-free from 2027. For gifted or inherited property, special rules for counting this period apply.
What if I don't spend the money on housing purposes?
If you declare the relief but don't spend the proceeds on your own housing purposes within the required period, you'll lose the exemption and have to pay the 19% tax with interest. So it's worth realistically planning the spending and keeping documentation of it.
Are the relief rules changing from 2026?
The announced housing-relief limits are to apply only to properties acquired after 31 December 2026. People who bought a flat earlier keep the existing rules. The new condition is to limit the relief to taxpayers who don't already own another residential property.
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