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    Published: 2026-09-28
    Vol. 25 No. 3 (2026)

    Recurrent property tax model: the crossborder comparative approach

    Katarzyna Kocur
    Acta Scientiarum Polonorum Administratio Locorum
    Section: Articles
    https://doi.org/10.31648/aspal.11812

    Abstract

    Property tax is a tax levied on the right to own/use property. It is typically a compilation of various taxes related to property ownership. In many countries, an annual/recurrent tax is levied, which is used by local government authorities for their daily operations. The method for calculating this tax is usually based on a value known as the cadastral/administrative/tax/income value, which is, to some extent, linked to the market value of the property. In certain European countries, there are also fixed models, which are not linked to the property market. The article attempts to compare the recurrent property tax rates in various European countries in relation to residential property. The analysis was conducted using cluster analysis, with particular emphasis on Ward’s method, as well as a survey study employing the CAWI (Computer Assisted Web Interviewing) technique. The main research framework focused on developing and comparing scenarios for the level of the recurrent property tax based on methodologies and indicators applied in countries characterised by a similar standard of living. The comparative criteria included the purchasing power of residents – understood as the relationship between income levels and price levels – housing affordability, and broader economic and financial conditions. Tax rate scenarios were developed based on assumptions related to the most frequently traded residential property. Housing markets across countries exhibit substantial structural heterogeneity. In certain jurisdictions, small‑scale apartments constitute the predominant segment of residential transactions, whereas in others single‑family houses prevail. Consequently, the present study employs the concept of a reference property as an analytical benchmark. This reference property is defined as a standard dwelling within multi‑family residential construction, characterized by an average floor area representative of the respective national market, a medium technical and functional standard, and a location situated within a typical urban environment.
    The study demonstrated that, despite the recurrent property tax model used, which is not dependent on property value, the level of property-related taxes levied does not differ significantly from the European average. Reforming the method for calculating recurrent property tax in Poland would be advisable, but only in terms of incorporating the concept of social justice. This means that taxation should be proportional to a citizen’s payment capacity. The implementation of RPT reforms should be undertaken in a phased and methodologically sequenced manner, with due consideration for systemic stability and societal acceptability, while ensuring robust safeguards for the most vulnerable segments of the population.

    Keywords:

    recurrent property tax, reform of property taxation, social justice

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    Kocur, K. (2026). Recurrent property tax model: the crossborder comparative approach. Acta Scientiarum Polonorum Administratio Locorum, 25(3), 545–565. https://doi.org/10.31648/aspal.11812

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