Transferring a Polish Allotment Plot (ROD): A Practical Guide
This guide is general legal information, not legal advice. How the rules apply depends on your individual circumstances, and the matter should be assessed by a qualified Polish lawyer. Twoja Sprawa helps you organise the documents for that assessment.
Do you have a plot in a Polish family allotment garden (Rodzinny Ogród Działkowy, "ROD") that you want to sell — or are you looking to buy someone else's? Stop and take note: ROD allotments work very differently from ordinary Polish real estate. You don't hold ownership of the plot — you hold a usage right (or a lease). That single fact changes almost everything else. This article explains what a ROD allotment right actually is, how it's transferred, who has to consent, and what tax you may owe.
What ROD is — a usage right, not ownership
ROD stands for Rodzinny Ogród Działkowy, a "family allotment garden": land divided into individual plots where people grow fruit, vegetables and flowers. But here's the key point:
You do not own the plot; you hold a usage right over it.
Polish ROD allotments are governed by the Act of 13 December 2013 on Family Allotment Gardens (Ustawa o Rodzinnych Ogrodach Działkowych, Dz.U. 2013.1591). Under that Act:
- The owner of the land is usually the local council, or occasionally a private party,
- You hold a usage right for an unspecified period, which can be transferred or given up,
- You may build a garden shed / summer house (altana) on the plot, up to around 20-24 m², and grow plants,
- You may not live there permanently, and you cannot register a home address there — a ROD plot is not residential property.
Usage right vs. lease — what's the difference
Depending on the specific ROD, the right to a plot may be structured as:
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Request a free initial assessment| Type | Owner | What you get |
|---|---|---|
| Usage right (prawo użytkowania) | Council / private owner | The right to cultivate the plot; can usually be assigned |
| Lease (dzierżawa) | Council / private owner | A tenancy agreement; requires the owner's consent |
Most commonly this is a usage right, sometimes a lease agreement — it depends on the individual ROD and its internal rules.
How to transfer a ROD allotment right
Want to sell your plot? Here's the process:
1. Check the rules with the allotment association board
The PZD (Prezes Zarządu Działki — the allotment association's management board) handles day-to-day running of the ROD. First: - Confirm that the allotment's rules allow an assignment (cesja) of the right, - Get a list of prospective buyers — existing ROD members usually have priority.
2. Board consent
The board must give its consent to the assignment. This is not automatic — it may assess the buyer on: - Will they be an active ROD member? - Will they pay the membership fees? - Will they look after the plot?
Every ROD has its own rules — sometimes consent is a formality (always granted), sometimes it's discretionary (the board decides case by case).
3. Valuation and negotiation
ROD allotments are usually subject to a plot valuation — you cannot simply set an arbitrary price. The valuation covers: - The value of the land itself (usually low, since it's council-owned), - The value of the shed and other assets (timber, plants, structures), - Location within the garden (closer to the main path is worth more).
Typical range: roughly PLN 5,000–50,000 per plot, depending on the ROD and its location.
4. Assignment agreement
You sign an assignment agreement (umowa przelewu / cesji) transferring the usage right to the buyer. It should include: - A description of the plot (its number within the ROD), - The usage right itself (duration, conditions), - Price and payment terms, - A clause confirming the buyer takes on all obligations (fees, taxes).
5. Notifying the board
The board must be formally notified of the change of holder. This is an internal ROD procedure, usually just a formality.
6. Registration in the ROD's internal records
Your right to the plot is removed from the ROD's internal register, and the buyer's right is entered in its place.
Important: A ROD allotment right is not entered in the land and mortgage register (księga wieczysta — Poland's central property register), because it isn't real property in the legal sense. It only exists in the ROD's own internal records.
What counts towards the plot's value
When you sell your allotment right, the price typically covers:
| Item | Included? | Typical value |
|---|---|---|
| The land itself | Usually not (council-owned) | PLN 0–2,000 |
| Shed / summer house | Yes | PLN 10,000–30,000 |
| Plants, trees, shrubs | Sometimes | PLN 1,000–5,000 |
| Fencing, paths | Sometimes | PLN 1,000–3,000 |
The buyer takes over the shed and the planting — these become theirs. The land itself remains owned by the council (or, occasionally, a private owner).
Tax on selling a ROD allotment right
This is where things get complicated — the tax treatment depends on whether the allotment right is treated as movable property or as an interest in real property.
| Tax | Rate | Comment |
|---|---|---|
| PIT (personal income tax) | 19% of the gain | Applies if you're selling the usage right |
| VAT | 23% | Applies if you're selling the shed / other movable items separately |
| PCC (Podatek od Czynności Cywilnoprawnych — Polish transfer/stamp tax) | 1–2% | Sometimes charged on the assignment |
⚠️ The tax treatment of ROD allotment sales is genuinely unclear — the rules are applied inconsistently in practice. Always check with an accountant or a Polish lawyer before you sign anything.
Handling this from the UK
If you own a ROD allotment in Poland but live in the UK:
- Appoint a proxy (pełnomocnik) — this doesn't need to be a lawyer, just someone you trust,
- Your proxy deals with the board, collects the necessary consents, and negotiates with the buyer on your behalf,
- You sign the agreement yourself — this can often be done remotely or by post,
- The proceeds are paid into your Polish account, or your UK account, depending on your bank.
Frequently Asked Questions
Can I inherit a ROD allotment? Usually yes, but the right of inheritance depends on that particular ROD's own rules. What passes to your heir is the usage right — but the heir still has to be approved by the board. Some ROD associations allow this readily; others don't.
Who sets the price — me or the board? Generally you negotiate directly with the buyer — it's a market transaction. The board may suggest a valuation but cannot dictate your price. That said, the agreement must record a price consistent with the plot's valuation, for tax and council purposes.
Can I rent out my ROD allotment? This depends on that ROD's own rules. Some allow subletting (a lease), others don't. If it's allowed, you must notify the board and have a proper tenancy agreement in place. The rent is yours to keep (after tax).
What happens if I stop paying the membership fees — can I lose the plot? Yes. If you don't pay fees owed to the ROD or the council, you can be removed from the ROD, and your usage right can be cancelled. It's much simpler to keep payments up to date.
Does a ROD allotment lose value over time? Generally, no. ROD allotments tend to hold a fairly stable value. Sometimes it rises (if the garden is well cared-for and close to a town), sometimes it falls (if the ROD itself is in decline).
Free consultation
Looking to sell or buy a ROD allotment right? Get in touch with Twoja Sprawa at twojasprawa.com. We'll review your situation free of charge.
Disclaimer
Twoja Sprawa (twojasprawa.com) is a matching platform, not a law firm. This article is for general information only. The rules governing ROD allotments vary between individual gardens and local councils — always check your own ROD's regulations. We do not guarantee that a sale is possible or what price you might achieve.
Sources
- Act of 13 December 2013 on Family Allotment Gardens (Dz.U. 2013.1591, consolidated text) — OpenLEX
- Article 2 of the Act on Family Allotment Gardens — definition of the plot and members' rights — OpenLEX
- Regulations of Family Allotment Gardens — https://www.mswia.gov.pl/ (in Polish)
- Guidance on the procedure for transferring allotment rights — council guides (in Polish)
Sources last verified: 27 June 2026.
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