[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"developer-directory":3,"blog-post-selling-an-apartment-before-5-years-file-your-pit-39-en":6,"blog-related-116":226},{"count":4,"enough":5},0,false,{"id":7,"translationGroupId":8,"language":9,"title":10,"slug":11,"content":12,"excerpt":199,"status":200,"source":201,"authorId":202,"authorEmail":203,"authorName":204,"coverImageUrl":205,"metaTitle":206,"metaDescription":207,"publishedAt":208,"createdAt":209,"updatedAt":209,"tags":210,"translationSlug":211,"translationLanguage":212,"researchSources":213},116,"27d23805-a572-443e-96a8-367286d06806","en","Selling an apartment before 5 years: File your PIT-39","selling-an-apartment-before-5-years-file-your-pit-39",{"type":13,"content":14},"doc",[15,23,28,34,49,55,59,64,68,72,76,80,100,105,109,113,117,121,125,129,141,146,150,155,159,164,168,172,176,179],{"type":16,"attrs":17,"content":19},"heading",{"level":18},1,[20],{"text":21,"type":22},"Selling an apartment before 5 years: what taxes will you pay?","text",{"type":24,"content":25},"paragraph",[26],{"text":27,"type":22},"Selling an apartment within 5 years of acquisition is a transaction that requires careful tax settlement. Are you wondering which taxes you need to account for in your budget when selling an apartment before the 5-year mark? Understanding the regulations allows you to legally avoid the tax or significantly reduce it. Check how to correctly file your PIT-39 and how the housing relief works.",{"type":16,"attrs":29,"content":31},{"level":30},2,[32],{"text":33,"type":22},"Property sales tax: general rules",{"type":24,"content":35},[36,38,47],{"text":37,"type":22},"The paid disposal of real estate before the end of the 5th calendar year following the year of acquisition is subject to a 19% PIT tax. If you sell the property after this period, the transaction is completely tax-exempt. It is worth tracking current ",{"text":39,"type":22,"marks":40},"apartment listings",[41],{"type":42,"attrs":43},"link",{"rel":44,"href":45,"target":46},"noopener noreferrer","\u002Fmieszkania\u002Fna-sprzedaz","_blank",{"text":48,"type":22}," to better understand market dynamics before making a decision to sell.",{"type":16,"attrs":50,"content":52},{"level":51},3,[53],{"text":54,"type":22},"The 5-year period and the tax year",{"type":24,"content":56},[57],{"text":58,"type":22},"The end of the calendar year in which the property was acquired is the key factor. For example, if you bought a unit in March 2022, the 5-year period begins on January 1, 2023, and ends at the end of 2027. Only from January 1, 2028, will the sale be tax-free.",{"type":16,"attrs":60,"content":61},{"level":30},[62],{"text":63,"type":22},"How to calculate income from the sale?",{"type":24,"content":65},[66],{"text":67,"type":22},"Tax is paid on income, not on revenue. Income is the difference between revenue (the sale price) and the costs of obtaining that revenue.",{"type":24,"content":69},[70],{"text":71,"type":22},"Revenue: The sale amount specified in the contract.",{"type":24,"content":73},[74],{"text":75,"type":22},"Costs of obtaining revenue: Purchase price, notary fees, PCC tax, and documented modernization expenses (e.g., renovation invoices).",{"type":24,"content":77},[78],{"text":79,"type":22},"- -",{"type":24,"content":81},[82,84,90,92,98],{"text":83,"type":22},"If the sum of costs exceeds the revenue, no income is generated, so you do not pay tax. Detailed information regarding settlements can be found on the ",{"text":85,"type":22,"marks":86},"Ministry of Finance website",[87],{"type":42,"attrs":88},{"rel":44,"href":89,"target":46},"https:\u002F\u002Fwww.podatki.gov.pl\u002F",{"text":91,"type":22}," and the ",{"text":93,"type":22,"marks":94},"podatki.gov.pl",[95],{"type":42,"attrs":96},{"rel":44,"href":97,"target":46},"https:\u002F\u002Fwww.podatki.gov.pl\u002Fpit\u002Fwykaz-urzedow-skarbowych\u002F",{"text":99,"type":22}," portal.",{"type":16,"attrs":101,"content":102},{"level":30},[103],{"text":104,"type":22},"Housing relief: how to avoid tax?",{"type":24,"content":106},[107],{"text":108,"type":22},"If you generate income, you can take advantage of an exemption known as housing relief. To do this, you must spend the funds on your own housing needs within 3 years from the end of the tax year in which the sale took place.",{"type":24,"content":110},[111],{"text":112,"type":22},"Own housing needs include:",{"type":24,"content":114},[115],{"text":116,"type":22},"Buying a new apartment or house.",{"type":24,"content":118},[119],{"text":120,"type":22},"Building or expanding a property.",{"type":24,"content":122},[123],{"text":124,"type":22},"Repaying a mortgage loan taken out for your own housing needs.",{"type":24,"content":126},[127],{"text":128,"type":22},"- - -",{"type":24,"content":130},[131,133,139],{"text":132,"type":22},"When planning a reinvestment, it is worth browsing ",{"text":134,"type":22,"marks":135},"apartments for sale in Warsaw",[136],{"type":42,"attrs":137},{"rel":44,"href":138,"target":46},"\u002Fmieszkania\u002Fna-sprzedaz\u002Fmazowieckie\u002Fwarszawa",{"text":140,"type":22}," to find a property that meets your expectations.",{"type":16,"attrs":142,"content":143},{"level":30},[144],{"text":145,"type":22},"Reporting obligation: PIT-39",{"type":24,"content":147},[148],{"text":149,"type":22},"Even if you spend all your income on housing needs and do not pay tax, you must file a PIT-39 declaration with the tax office. The document must be submitted by April 30 of the year following the sale.",{"type":16,"attrs":151,"content":152},{"level":51},[153],{"text":154,"type":22},"Remember the documentation",{"type":24,"content":156},[157],{"text":158,"type":22},"Keep invoices, contracts, and bank transfers for 3 years. They are essential to prove your right to the relief in the event of a tax audit.",{"type":16,"attrs":160,"content":161},{"level":30},[162],{"text":163,"type":22},"Summary: most common mistakes",{"type":24,"content":165},[166],{"text":167,"type":22},"Incorrect calculation of the 5-year period: Remember that we count years from the end of the calendar year of acquisition.",{"type":24,"content":169},[170],{"text":171,"type":22},"Lack of invoices: Missing documentation for renovations inflates taxable income.",{"type":24,"content":173},[174],{"text":175,"type":22},"Failure to file PIT-39: Not filing the declaration carries the risk of a penalty, even if there is zero tax to pay.",{"type":24,"content":177},[178],{"text":128,"type":22},{"type":24,"content":180},[181,183,189,191,197],{"text":182,"type":22},"If you are planning to sell or buy, check the current ",{"text":184,"type":22,"marks":185},"real estate offers on dimdom",[186],{"type":42,"attrs":187},{"rel":44,"href":188,"target":46},"\u002F",{"text":190,"type":22},", which will help you make a decision. You can also contact professionals from a ",{"text":192,"type":22,"marks":193},"real estate agency",[194],{"type":42,"attrs":195},{"rel":44,"href":196,"target":46},"\u002Fbiura-nieruchomosci",{"text":198,"type":22}," who will help you navigate the transaction process without unnecessary complications.","Selling an apartment before the 5-year mark involves the need to settle income tax. Learn how to use housing relief and avoid mistakes.","published","ai",18,"editorial@dimdom.pl","Dimdom Editorial","https:\u002F\u002Fimg.dimdom.pl\u002Fblog\u002Fkw-54-1785556934057\u002Fog-d594c027-33af-4ab9-86de-15f870130845.jpg","Selling an apartment before 5 years: File your PIT-39 in 2026","Are you selling a property before the 5-year mark? Check how to calculate the 19% tax, use housing relief, and correctly fill out your PIT-39 declaration.","2026-08-02T21:21:59.104Z","2026-08-02T21:21:59.106Z",[],"sprzedaz-mieszkania-podatek-pit39","pl",[214,217,220,223],{"url":215,"title":216},"https:\u002F\u002Fwww.bizblog.spidersweb.pl\u002F2025\u002F12\u002Fsprzedaz-mieszkania-po-nowemu-od-2026-r-latwiej-podpasc-fiskusowi.html","Sprzedaż mieszkania po nowemu. Od 2026 r. łatwiej podpaść fiskusowi",{"url":218,"title":219},"https:\u002F\u002Fwww.pitax.pl\u002Fwiedza\u002Frozlicz-pit-39-online-za-2025-rok-i-oblicz-podatek\u002F","Rozlicz PIT-39 online za 2025 rok i oblicz podatek",{"url":221,"title":222},"https:\u002F\u002Fwww.totalmoney.pl\u002Fartykuly\u002Fpodatek-od-sprzedazy-nieruchomosci-2026-sprawdz-kto-musi-go-zaplacic-i-kiedy-mozna-go-uniknac","Podatek od sprzedaży nieruchomości 2026. Sprawdź, kto musi go zapłacić",{"url":224,"title":225},"https:\u002F\u002Fwww.skup.io\u002Fblog\u002Fjak-uniknac-podatku-od-sprzedazy-mieszkania\u002F","Jak uniknąć podatku od sprzedaży mieszkania? Masz 3 sposoby w 2026",{"posts":227},[228,236,243,250,257],{"id":229,"title":230,"slug":231,"excerpt":232,"coverImageUrl":233,"cardImageUrl":234,"publishedAt":235,"language":9},126,"Preliminary Agreement 2026: 7 Steps to a Secure Transaction","preliminary-agreement-2026-7-steps-to-a-secure-transaction","A preliminary agreement is a key document securing the real estate purchase process. 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Learn why it is worth investing in commercial property here and how the district supports business growth.","https:\u002F\u002Fimg.dimdom.pl\u002Fblog\u002Fkw-58-1785902557272\u002Fog-21b318f8-f48e-49c8-ab2f-b48349f8a7a8.jpg","2026-08-19T00:10:56.709Z",{"id":244,"title":245,"slug":246,"excerpt":247,"coverImageUrl":248,"cardImageUrl":234,"publishedAt":249,"language":9},123,"Mortgage 2026: is it worth waiting for subsidies?","mortgage-2026-is-it-worth-waiting-for-subsidies","We analyze the situation in the mortgage market in 2026. Check whether waiting for government subsidies is a good strategy or if it is better to act now.","https:\u002F\u002Fimg.dimdom.pl\u002Fblog\u002Fkw-56-1785729900807\u002Fog-89296a6a-4ee1-4333-a81f-a84b89dc45c6.jpg","2026-08-19T00:10:47.849Z",{"id":251,"title":252,"slug":253,"excerpt":254,"coverImageUrl":255,"cardImageUrl":234,"publishedAt":256,"language":9},120,"Building a 100m2 timber frame house in 2026","building-a-100m2-timber-frame-house-in-2026","An analysis of the costs of building a 100m2 timber frame house in 2026. Learn about current price ranges and factors affecting your investment budget.","https:\u002F\u002Fimg.dimdom.pl\u002Fblog\u002Fkw-57-1785816193688\u002Fog-24f321d6-4450-4dec-99c9-528e8168f444.jpg","2026-08-04T12:23:38.141Z",{"id":258,"title":259,"slug":260,"excerpt":261,"coverImageUrl":262,"cardImageUrl":234,"publishedAt":263,"language":9},117,"Land market near Łódź: 2026 Report","land-market-near-lodz-2026-report","An analysis of the land market in the Łódź metropolitan area. See how changes in spatial planning affect the prices and availability of agricultural-residential plots in 2026.","https:\u002F\u002Fimg.dimdom.pl\u002Fblog\u002Fkw-55-1785643341153\u002Fog-b3e237fd-d5b9-44ae-a26f-2ec6ee09bf75.jpg","2026-08-02T21:22:48.296Z"]