Poland Mortgage Interest Deduction — Abolished
Poland abolished the ulga odsetkowa (interest relief) in 2007. No mortgage interest deduction is available for new mortgages. Learn about the history and current rules.
No mortgage interest deduction for primary residences in Poland
There is no tax benefit to calculate. See the notes below for details.
- •Mortgage interest deduction abolished: Poland's 'ulga odsetkowa' (interest relief) was removed from 2007. No deduction is available for mortgages taken out from 2007 onwards.
- •Pre-2007 mortgages: the transitional regime for mortgages contracted in 2002–2006 has expired.
- •Rental properties: mortgage interest is deductible against rental income in the appropriate tax regime.
Poland: Mortgage Interest Deduction Abolished in 2007
Poland's ulga odsetkowa (interest relief) was abolished from January 1, 2007. No mortgage interest tax deduction is available for loans taken out from 2007 onwards. The transitional regime for mortgages signed in 2002–2006 has also expired.
Poland now stands alongside Germany, France, and Austria in offering no primary residence mortgage interest deduction — contrasting with Norway, Denmark, and the Netherlands which maintain significant deductions.
Current Housing Tax Policies
- Ulga na powrót: tax relief for returning Poles (not mortgage-related)
- Rental income deduction: mortgage interest on rented property is deductible against rental income
- BGK loan programs: state bank BGK offers various subsidized mortgage programs (e.g., Bezpieczny Kredyt 2%)
Frequently Asked Questions
Is BeastyTax free?
Yes, completely free — no account, no hidden costs.