Tax office in Poland steps up scrutiny of large purchases

Poland's tax service has intensified its scrutiny of individuals whose expenditures do not match their officially declared income. Large purchases, including cars and real estate, may attract particular attention if the taxpayer cannot explain the origin of the funds.

Rzeczpospolita reports an increase in such cases, citing Polish tax advisors. According to them, the fiscal service sends taxpayers requests to explain where they obtained the funds for purchases.

Specifically, tax authorities took interest in the case of a young woman who bought a car for 50,000 zlotys, despite not having declared any prior earnings. In another case, a man had to explain the origin of 60,000 zlotys he used as a down payment for an apartment. The tax office noted that he had earned minimum wage in previous years.

Checks may start with a routine inquiry about the origin of funds. If the taxpayer cannot confirm the source, the tax office may open proceedings, and in more complex cases, conduct a tax or customs-tax audit.

According to data from Poland's Ministry of Finance, the number of tax proceedings concerning income from undisclosed sources rose from 216 in 2023 to 259 in 2024 and 298 in 2025. Meanwhile, in the first half of 2026, there were 82 such proceedings. By contrast, the number of direct tax audits in the first six months of 2026 has already exceeded the figure for all of 2025.

The tax office receives information about real estate purchases from notaries, about registered vehicles from state registries, and also has access to data from tax systems and commercial platforms' reports. During an official audit, the service may also request information about the taxpayer's bank accounts.

The greatest risk arises when a person cannot prove the legal origin of the money. Polish law provides a special PIT rate of 75% for income from undisclosed or unauthorized sources. Notably, the tax is not levied on the entire value of the property, but on the amount by which expenditures exceed the income the taxpayer can substantiate.

If the origin of the funds is established, but the corresponding income had not been previously taxed, tax may be assessed under ordinary rules. In other words, a discrepancy between a large purchase and official income does not automatically trigger the 75% rate – first, the taxpayer is given the opportunity to confirm the source of funds.

Source: Rzeczpospolita, Polish legislation