What taxes does a landlord pay in Poland

What taxes does a landlord pay in Poland

Renting out a flat or house in Poland generates taxable income. The landlord must pay tax on the rent received, whether the contract is a Najem Okazjonalny or a standard lease. It’s important to understand what taxes apply, which regimes are available, and how to report correctly.

Main tax regimes for rental income

In Poland a landlord can choose how rental income from residential property is taxed. Two main options are:

• Lump-sum tax (ryczałt ewidencjonowany). Fixed rates on gross rental income — 8.5% up to PLN 100,000 per year and 12.5% on the excess above that threshold.
• General rules (PIT). Rental income is added to other income and taxed at progressive rates: 12% up to PLN 120,000 and 32% above that.

Which to choose: ryczałt or general rules

The choice depends on the landlord’s situation:

• Ryczałt tends to be beneficial when running costs are low and total income is moderate.
• General rules allow deduction of expenses (repairs, depreciation, loan interest), which may help when costs are high.

Payment schedule and filing

1. Register the chosen tax regime with the Tax Office (Urząd Skarbowy).
2. Tax is paid monthly or quarterly, depending on the regime.
3. File an annual return by 30 April of the following year (PIT-28 for ryczałt or PIT-36 for the general system).

Taxes and Najem Okazjonalny

Using a Najem Okazjonalny contract does not change the tax regime itself. It’s a notarized lease that gives the owner extra legal protection, but the rental income is still taxed under the chosen rules.

Liability for non-payment

If a landlord fails to declare rental income:

• tax plus late-payment interest may be assessed;
• administrative fines may apply;
• in an audit, a Najem Okazjonalny contract is direct evidence of income received.

FAQ

Conclusion

A landlord in Poland must pay tax on rental income regardless of the lease type. The most common regimes are ryczałt (8.5% / 12.5%) and the general system (12% / 32%). Choosing the right regime can optimize costs, and timely payments protect against penalties and legal issues.