Real estate — Property sale
2 articlesTax on property sale, housing relief, deadlines and documents required for the transaction.
Guides in this category
Tax on property sale — rules and deadlines
When property sale tax applies, how the 5-year rule works, housing relief and PIT‑39.
Preliminary property sale contract — rules
Preliminary property sale contract: form, notary, deposit, consequences of non-performance and enforcing the final contract.
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FAQ: Property sale
Answers to the most common questions on this topic
PIT at 19% on the profit from the sale applies if you sell within 5 years of the end of the year of acquisition. Sale after that period is tax-free.
The housing relief exempts you from tax if you spend the proceeds within 3 years of the sale on your own housing purposes (purchase, construction or renovation of your own flat or house).
For inherited property, the 5-year period runs from the date the deceased acquired it, not the date of death. The taxable base is the profit (sale price minus the deceased's acquisition cost and capital expenditure).
A VAT-registered taxpayer's property sale may be subject to VAT (23% or exempt, depending on the building's status and time since first occupancy). New flats sold by developers are always subject to VAT.
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