What taxes does a landlord pay on a rented flat in Poland in 2026?

A private individual who rents out a flat outside a business pays only the lump-sum tax on recorded revenue (ryczałt od przychodów ewidencjonowanych) in 2026: 8.5% of revenue up to 100 000 zł a year and 12.5% on the excess. Costs (renovations, interest, depreciation) are not deducted. The tax is paid monthly or quarterly by the 20th day of the following month, and the year is settled in a PIT-28 return by 30 April.

Private renting: lump-sum tax only since 2023

Revenue from letting and subletting not connected with a business (Art. 10(1)(6) of the PIT Act – ustawa o podatku dochodowym od osób fizycznych, the Personal Income Tax Act) is taxed for individuals under the lump-sum tax on recorded revenue (Art. 2(1a) of the ustawa o zryczałtowanym podatku dochodowym – the Flat-Rate Income Tax Act, consolidated text Dz.U. z 2025 r. poz. 843, as amended). Since 2023 this has been the only form of taxation for private renting. Settling under the tax scale (12% and 32%) with costs deducted is no longer available, although outdated guides still describe it.

What this means in practice:

• you do not submit a statement choosing the lump-sum tax – it applies by law (the exception is the spouses' statement described below),
• you do not keep a revenue record – for private renting this obligation does not exist (Art. 15(3)),
• you do not deduct costs – the tax is calculated on revenue, not on income,
• you can deduct certain items from revenue, e.g. social security contributions paid or donations, on the terms set out in the Act.

Renting as part of a business is subject to different rules and is not covered in this article. It is worth remembering, too, that an occasional lease (najem okazjonalny) agreement can only be concluded by an owner who does not run a business renting out premises (Art. 19a(1) of the ustawa o ochronie praw lokatorów – the Act on the Protection of Tenants' Rights).

Rates and thresholds in 2026

Spouses' revenue from a jointly owned flat is, as a rule, split in half. However, the spouses can submit a written statement that one of them will pay tax on the entire revenue – by the 20th day of the month following the month in which the first revenue of the year was received, or, if the first revenue was received in December, by the end of the year (Art. 12(6), (7) and (13)). The statement also applies in subsequent years until the spouses withdraw it. The 100 000 zł limit is calculated separately for private renting and for business activity (Art. 12(14)).

Example: rent of 3000 zł a month means 36 000 zł of revenue a year. The lump-sum tax is 8.5%, i.e. 255 zł a month and 3060 zł for the whole year.

What counts as rental revenue and what does not

• Rent – yes, at the moment it is received or made available, regardless of whether it arrived by bank transfer or in cash (Art. 6(1a)). See also our article on paying rent in cash.
• Utility charges and building management fees borne by the tenant under the agreement – according to the Ministry of Finance, these are not the landlord's revenue.
• A refundable deposit – is not revenue. It becomes revenue if you keep it: towards unpaid rent – as rental revenue; to cover damage – as revenue from other sources.
• Unpaid rent – you do not pay tax on it until you receive it.

Deadlines: tax payments and PIT-28

1. Monthly payments – by the 20th day of the month following the month in which revenue was received, and for December by 20 January (Art. 21(1)).
2. Quarterly payments – if you meet the conditions, you can pay by the 20th day of the month after the quarter, and for Q4 by 20 January (Art. 21(1a)). You report choosing this method in your annual return (Art. 21(1c)).
3. PIT-28 return – filed between 15 February and 30 April of the following year (Art. 21(2)(2)). From 15 February, a pre-filled return awaits you in e-Urząd Skarbowy (the tax office's online portal), which you can accept or correct (Art. 21c). For 2026, the deadline is 30 April 2027.

Occasional lease: notifying the tax office

An occasional lease does not change how you are taxed – you pay the same lump-sum tax. It does, however, come with an extra obligation: the owner notifies the head of the tax office (urząd skarbowy) competent for their place of residence of the conclusion of the agreement within 14 days of the start of the tenancy (Art. 19b(1) of the Act on the Protection of Tenants' Rights, consolidated text Dz.U. z 2023 r. poz. 725, as amended). This is not a tax return, but without notification the provisions on simplified vacating of the premises do not work (Art. 19b(3) and Art. 19e), so you lose the main advantage of this form of agreement. If the tenant asks, you must show them the confirmation of notification. We write more about the formalities in our guide how to rent a flat under an occasional lease.

Other taxes and charges

• VAT – renting out residential property on your own account, exclusively for residential purposes, is exempt from VAT (Art. 43(1)(36) of the VAT Act – ustawa o VAT).
• Property tax – you pay it as the owner to the municipality (gmina), just as before you rented out the flat.
• The tenant – does not pay tax on the tenancy itself. However, if they sublet the premises with the landlord's consent, the revenue from subletting is also subject to the lump-sum tax. We explain the rules on subletting in our article on subletting a flat.

The consequences of not declaring rental income

Unpaid lump-sum tax is a tax arrear accruing late-payment interest. Concealing revenue may also lead to liability under the Kodeks karny skarbowy – the Fiscal Penal Code. If the tax office establishes that a taxpayer's spending exceeds their disclosed revenue, the excess may be taxed as revenue from undisclosed sources at a rate of 75% (Articles 25b–25e of the PIT Act). A written lease agreement – especially an occasional lease agreement notified to the tax office – leaves a clear trail of revenue for the tax authorities. If earlier years have not been settled, it is better to file corrections and pay the arrears yourself than to wait for an audit.

Landlord's checklist for 2026

• A written lease agreement with a clear split: rent – charges – utilities.
• For an occasional lease: notifying the tax office of the agreement within 14 days.
• Spouses: decide whether one of you will settle the whole amount and, if so, submit the statement by the 20th day of the month after the first revenue.
• Monthly or quarterly payment of the lump-sum tax by the 20th.
• PIT-28 return for 2026 – between 15 February and 30 April 2027.
• Records of payments and of the deposit settlement in case the tax office has questions.

If you are preparing an occasional lease agreement, check which documents you need for it.

Frequently asked questions