What is IN-1 property tax information?
IN-1 (Informacja o nieruchomościach i obiektach budowlanych) is how natural persons tell their municipality (gmina) about land, buildings and structures they own, hold in perpetual usufruct or possess. The municipality uses it to assess property tax and sends a tax decision. Companies and other entities file the declaration DN-1 instead.
The form asks for your identity and address, then the areas of land and buildings by tax category - land used for business, land under water, other land, residential buildings, business premises and others - and the value of structures used for business. Kinds of property your municipality's resolution names separately go in the 'other' rows. Annexes ZIN-1, ZIN-2 and ZIN-3 list the items one by one, exempt items and other co-owners.
FileIt explains each part in plain English, checks your PESEL or NIP, strikes through the wording that doesn't apply as the form asks, and prints everything in capitals into the official form. The finished form is saved in your vault. You sign it and file it yourself.
- Who fills it
- Natural persons who own, possess or hold in perpetual usufruct land, buildings or structures
- Given to
- The municipality where the property is (wójt, burmistrz or prezydent miasta)
- When
- Within 14 days of the event that starts or ends the tax obligation, or changes the tax (printed on the form)
- Signatures
- Each taxpayer filing signs in part G
- Edition
- IN-1(1), the Ministry of Finance model
- Annexes
- ZIN-1, ZIN-2 and ZIN-3 - separate forms
Who needs to fill out IN-1 property tax information?
- Someone who has bought a flat, house or plot.
- Someone who has inherited or been given a property.
- Owners whose new house has been completed or whose property's use has changed, for example part of a home now used for a business.
- Co-owners such as spouses, who file one joint IN-1 and sign it together.
- Owners who have sold a property, so the obligation ends.
When to use IN-1 property tax information
- Within 14 days of buying, inheriting, receiving or selling a property - the deadline printed on the form.
- Within 14 days of a change that affects the tax, such as finishing a building or starting a business in it.
- To correct an IN-1 you filed before (box 2 in item 4).
What you need before you start
- Your PESEL number (or NIP if you run a business) and your address.
- The name and address of the municipality's tax authority.
- The areas of land in m² (land under water in hectares), from the land register or the deed.
- The usable floor area of buildings in m², split by storey height where it is between 1.40 and 2.20 m.
- For business structures, their value in whole złoty.
- The annexes ZIN-1, ZIN-2 or ZIN-3 your property needs, filled in separately.
What’s on IN-1 property tax information
The 2019 edition has 5 pages. FileIt asks for it in 16 parts, and it is signed by Taxpayer:
- Identifier (Identyfikator podatkowy)Taxpayer
- A. Where and why you file (Miejsce i cel składania informacji)Taxpayer
- B. Who files (Podmiot zobowiązany)Taxpayer
- C.1 Taxpayer (Dane identyfikacyjne)Taxpayer
- C.2 Home address (Adres zamieszkania)Taxpayer
- C.3 Address for letters, if different (Adres do doręczeń)Taxpayer
- D.1 Land (Grunty)Taxpayer
- D.1.1 / D.1.2 Other kinds of land (Inne grunty)Taxpayer
- D.2 Buildings or parts of buildings (Budynki lub ich części)Taxpayer
- D.2.1 / D.2.2 Other kinds of buildings (Inne budynki)Taxpayer
- D.3 Structures used for business (Budowle)Taxpayer
- E. Annexes (Informacja o załącznikach)Taxpayer
- F. Additional information (Dodatkowe informacje)Taxpayer
- G.1 Signature of the taxpayer in C.1 (Podpis podatnika)Taxpayer
- G.2 Second taxpayer, e.g. a co-owner (Podpis podatnika 2)Taxpayer
- G.3 Third taxpayer (Podpis podatnika 3)Taxpayer
How to fill out IN-1 property tax information, step by step
1 Identifier, authority and purpose (Parts A-B)
Your PESEL or NIP, the tax authority's name and address, whether this is a first filing or a correction, the month and year it applies from, and whether you are the sole owner or a co-owner.
2 Taxpayer (Part C)
Your surname, first name and REGON if you have one. Date of birth and parents' names only if you have no PESEL. Your home address, and an address for letters only if it differs.
3 Land (D.1)
Area by category: business land, land under water (in hectares), other land - where most private plots go - and undeveloped land in a revitalisation area. Other kinds named in your municipality's resolution go in D.1.1 / D.1.2.
4 Buildings (D.2)
Usable floor area in m², measured inside the walls on all storeys except staircases and lift shafts. Storeys 1.40-2.20 m high count 50%, lower ones not at all. A home you live in goes in residential buildings (39-41).
5 Structures (D.3)
Structures used for business, at their value rounded to whole złoty.
6 Annexes, extra information, signatures (Parts E-G)
The number of ZIN-1 and ZIN-2 annexes and whether ZIN-3 is attached; an optional phone, email and note on the event; then each taxpayer's name, date and signature.
Common mistakes to avoid
- Missing the 14-day deadline after buying or inheriting a property.
- Putting a home's floor area in the business row, or the other way round.
- Counting low storeys (1.40-2.20 m) at full area instead of 50%.
- Filling in items 10-12 when you have a PESEL - they're only for people without one.
- Forgetting the annexes, which the form says are an integral part of the information.
- One spouse signing alone when both co-own the property and file together.
After you fill it out
Print and sign the form - every taxpayer who files it signs part G - and file it with the municipality where the property is, together with the annexes. FileIt never sends it for you.
The municipality assesses the tax and sends a decision.
Your municipality may use its own version of the form, adopted by resolution; check its website or office if it asks for a different layout.
A copy stays in your FileIt vault under the person you filled it for.
Fill out IN-1 property tax information online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 95 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Ministerstwo Finansów (form model on podatki.gov.pl) - filed with the municipality (wójt, burmistrz, prezydent miasta) form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start IN-1 property tax information now — it’s freeIN-1 property tax information: frequently asked questions
Do I need to file IN-1 after buying a flat?
Yes. The form says the information is filed within 14 days of the event that gives rise to the tax obligation, which includes buying a property.
What's the difference between IN-1 and DN-1?
IN-1 is the information that natural persons file. The municipality then issues a tax decision. DN-1 is the declaration that companies and other entities file, working out the tax themselves.
Spouses own the flat together - who files?
Co-owners who are natural persons file one joint IN-1, tick box 2 in item 6, and each signs in part G. Other co-owners are listed on annex ZIN-3.
Does FileIt calculate the property tax?
No. Rates are set by each municipality, and IN-1 doesn't ask you for the tax. The municipality assesses it and sends you a decision.
What are ZIN-1, ZIN-2 and ZIN-3?
Annexes to IN-1: ZIN-1 lists taxable items, ZIN-2 exempt items and ZIN-3 the other co-owners or co-possessors. They are separate forms on podatki.gov.pl; FileIt counts them in part E but doesn't fill them.
Why are some words struck through?
The form asks you to cross out what doesn't apply: 'NIP' or 'numer PESEL' in item 1, and 'osoby reprezentującej podatnika' in the signature boxes when you sign as the taxpayer yourself.
Official sources
- Blank form (PDF), published by Ministerstwo Finansów (form model on podatki.gov.pl) - filed with the municipality (wójt, burmistrz, prezydent miasta): https://www.podatki.gov.pl/media/p1mj4d0h/in1-01-23.pdf
- Official instructions and guidance: https://www.podatki.gov.pl/podatki-lokalne/formularze/
- Edition shown on this page: IN-1(1) (checked 2026-10-25).
FileIt is not affiliated with or endorsed by Ministerstwo Finansów (form model on podatki.gov.pl) - filed with the municipality (wójt, burmistrz, prezydent miasta) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.