For owners
Tax on rental income in Poland — the lump-sum rules
Private rental in Poland is now taxed only as a lump sum on revenue: 8.5% up to an annual threshold and 12.5% above it, with no deduction of costs.
Legal status as of October 9, 2026
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What you need in order to settle it
- The tenancy agreement showing the rent
- Proof of each month's rent payment
- A record of who pays the utilities and on what basis
- Your individual tax micro-account number (generated from your PESEL or NIP)
- Cumulative revenue since 1 January — the rate depends on it
How the year works
- 01
You do not elect the form of taxation
For private rental the lump sum is the only form of taxation, so you file no election. Your first tax payment is itself the first signal to the tax office.
Occasional tenancy is different: there you must notify the head of the tax office about the agreement, within a short deadline from the start of the tenancy. Without that notification the agreement loses its special status.
- 02
You calculate the month's revenue
Revenue is what actually reached your account in a given month. Rent that is due but unpaid is not revenue — you pay tax on money received, not on money owed.
A deposit is not revenue when it is paid, because it is refundable. It becomes revenue only when you keep it to cover unpaid rent.
- 03
You pick the rate
Up to the annual revenue threshold the rate is 8.5%; above it, 12.5% applies to the excess. The threshold accumulates from January, and spouses share a higher joint threshold.
- 04
You pay the tax
The lump sum is paid to your individual tax micro-account by the 20th day of the month for the previous month. At lower revenue levels quarterly settlement is allowed, with the deadline falling after the quarter ends.
There is no monthly return during the year. The transfer is the only document, so keep the confirmations — they are what prove you paid on time.
- 05
You file PIT-28
After the year ends you report the whole rental year in the PIT-28 return. The deadline falls in the spring of the following year, and the tax for the final month of the year is settled together with that return.
What does not count as rental revenue
Utility charges that the tenant covers under the agreement and the owner merely passes on — to the supplier, the building association or the cooperative. The condition is that the agreement clearly obliges the tenant to bear them, with the owner acting only as an intermediary in payment.
The deposit, until the moment it is retained. While it remains refundable it is security, not income.
That is why it pays to separate the rent from utility advances in the agreement instead of quoting one "all included" figure. A single combined amount enters revenue in full and raises the tax.
What you cannot deduct
The lump sum is charged on revenue, so you cannot subtract mortgage interest, depreciation, renovation or furnishings. This is a significant change from the rules that applied before the reform, and it is worth remembering when you calculate the yield on a buy-to-let.
In practice a mortgaged flat that needs work costs more in its first year than the instalment alone suggests: the tax falls on the full rent even while all your cash goes into finishing the place.
Once rental reaches a scale and organisation of its own, settling it as a business activity becomes a separate subject — different rules, social contributions and the ability to deduct costs. The boundary is not sharp and depends on circumstances, so with several flats it is worth discussing with an accountant.
The most common mistakes
Paying tax on the amount from the listing rather than on what was actually received. If the tenant paid a month late, the revenue arises in the month of payment.
Rolling utilities into the rent "for convenience". That convenience costs real money every month, because the whole amount becomes revenue.
Forgetting short lets between longer agreements. For settlement purposes it is the same private rental and the same annual threshold.
Missing the point where the threshold is crossed. The higher rate applies to the excess, so with several flats track the cumulative total rather than each flat separately.
Frequently asked questions
What is the lump-sum rate on rental income?
Eight and a half per cent of revenue up to the annual threshold, and twelve and a half per cent on the excess above it. Spouses share a single, higher threshold.
Do I have to notify the tax office that I am renting out a flat?
For ordinary private rental, no — the first lump-sum payment is signal enough. For an occasional tenancy, notifying the head of the tax office about the agreement is mandatory and has a short deadline from the start of the tenancy.
Do I pay tax on the building association charges too?
No, provided the agreement states that the tenant bears those charges and you merely pass the money on. If the agreement quotes a single all-inclusive amount, the tax is charged on the whole of it.
What if the tenant did not pay the rent?
There is no revenue, so there is no tax for that month. Revenue arises in the month the money actually arrives.
When do I file PIT-28?
After the tax year ends, in the spring of the following year. The lump sum for the final month of the year is settled together with the return. Deadlines do change, so confirm the date on the National Revenue Administration website.
This text describes the legal position as of the date above and is informational — it does not replace legal advice on a specific case. If your situation differs from the one described, write to us or consult a lawyer.
See also
Still have a question?
Write to us — we answer specific questions specifically, even if you are not looking for a flat yet.
We call back every day, 10:00–18:00We speak English