Government signalized that it is planning to introduce a special transfer tax of 6% on acquisition of apartments which is to be pay by anyone (including business) who already owns at least 5 residential units. Details are still being discussed internally in the government (project has not been made public) but most likely there will be some exemptions for individuals so that the tax was paid mainly by institutional investors. The idea is widely criticized as it can have an adverse side effect on position of developers worsening the situation on the market. Nevertheless, given the election year and difficult housing situation in Poland (due to rising mortgage costs as well as increased demand from Ukrainian refugees) the new tax of some sort seems likely to be introduced this year.