The main two types of land classification are as 'budowlana' - building land, or 'rolna' - agricultural land. Plots offered for sale can be either one or the other, or part rolna and part budowlana.
We have come across variations on this theme, for example, agricultural land that you can build on if you already farm or own a number of hectares of farm land, also commercial land where it is not possible to build homes. Quite often we heard the term, suitable for a one family house.
The councils periodically assess the land in their boroughs and can change the status from agricultural to building, especially if the land adjoins other building plots. For a long term investment, it would be fortunate to buy cheap rolna land a field away from building plots because it is likely that permission will eventually be granted and the land re graded.
There are rules concerning sale of recently reclassified land. A tax must be paid if it is sold within five years making it not worth selling. We came across a seller and estate agent who wanted an 'under the table' payment over and above the artificially reduced selling price to reduce any taxes that the seller would personally incur. Caution should be exercised in these situations. The Poland land agency has the ability to demand further payment of tax from the buyer if they think there was any evasion. Best to steer clear of such deals.