What is the legal basis for an occasional lease in Poland in 2026?

The legal basis for the occasional lease (najem okazjonalny) is Articles 19a–19e of the ustawa z dnia 21 czerwca 2001 r. o ochronie praw lokatorów, mieszkaniowym zasobie gminy i o zmianie Kodeksu cywilnego – the Act of 21 June 2001 on the Protection of Tenants' Rights, the Municipal Housing Stock and Amendments to the Civil Code (consolidated text: Dz.U. z 2023 r. poz. 725). In matters not governed by these provisions, the Kodeks cywilny (Civil Code) applies, and forced vacating of the premises follows the Kodeks postępowania cywilnego (Code of Civil Procedure).

Where the occasional lease came from

Chapter 2a, "Occasional lease of premises", was added to the Act on the Protection of Tenants' Rights by the amendment of 17 December 2009 (Dz.U. z 2010 r. poz. 13), which came into force on 28 January 2010. A standard lease of residential premises gives the occupant very strong protection: in an eviction judgment the court rules on the right to social housing, and as a rule eviction judgments are not enforced from 1 November to 31 March. For someone renting out a single flat, this was a serious risk. The occasional lease excludes most of these mechanisms in exchange for strictly defined formalities on both sides.

The current text of the Act is available in the Internet System of Legal Acts (ISAP). As of November 2026, the 2023 consolidated text is in force, and Articles 19a–19e have not been amended since.

What Articles 19a–19e govern – provision by provision

Mandatory elements – checklist

1. A written lease agreement for a fixed term (maximum 10 years), signed by an owner who is a natural person.
2. The tenant's statement in the form of a notarial deed: submitting to enforcement and undertaking to vacate the premises by the deadline set in the owner's demand (Art. 19a(2)(1)).
3. The tenant's indication of other premises where they will be able to live in the event of enforcement (Art. 19a(2)(2)).
4. A statement from the owner of those premises, or a person with legal title to them, consenting to the tenant and the people living with them moving in (Art. 19a(2)(3)).
5. Notification of the agreement to the tax office within 14 days of the start of the tenancy (Art. 19b(1)).

Contrary to what many guides say, the agreement itself does not have to be a notarial deed. The Act requires written form, i.e. handwritten signatures (Art. 78 of the Civil Code) or qualified electronic signatures (Art. 78¹ of the Civil Code). At the notary's, the tenant only makes the statement submitting to enforcement. Notifying the tax office is the owner's obligation; the Act does not provide an official form for it. We write in detail about the notary visit in the article is a notary required for an occasional lease.

The "guarantee" in the light of the law

On the market, people talk about a "guarantee" (poręczenie) or an "address for the occasional lease". The Act does not use these terms, and this is not a surety under Art. 876 of the Civil Code, where the surety is liable for someone else's debt. Legally, it is a statement by the owner of premises or a person holding legal title to premises consenting to the tenant moving in (Art. 19a(2)(3)). The person who makes it does not pay rent for the tenant – they only agree that the tenant may live with them if enforcement takes place. If the landlord requests it, the statement is attached with a notarially certified signature. We explain more in what is a guarantee for an occasional lease.

Provisions that supplement the Act

• Civil Code (Dz.U. z 2026 r. poz. 795) – general provisions on leases (Art. 659 et seq.). Examples: an agreement concluded for a fixed term can be terminated in the cases specified in the agreement (Art. 673 § 3), and adults permanently living with the tenant are jointly and severally liable with the tenant for the rent, except for dependent descendants who are unable to support themselves (Art. 688¹).
• Code of Civil Procedure (Dz.U. z 2026 r. poz. 468) – Art. 777 § 1 point 4 (a notarial deed in which the debtor has submitted to enforcement is an enforceable title), Art. 781¹ (the court examines an application for an enforcement clause within 3 days at the latest) and Art. 1046 (enforcement of vacating premises by the bailiff (komornik)).
• Notary fees – in 2026 the minimum wage is 4806 zł (Dz.U. z 2025 r. poz. 1242), so a notary may charge at most 480,60 zł plus VAT for the tenant's statement. From 5 November 2026, the maximum fee for certifying a signature on a document whose subject is not expressed as a sum of money is 60 zł (Dz.U. z 2026 r. poz. 1370).
• Act on Court Costs in Civil Cases (ustawa o kosztach sądowych w sprawach cywilnych) – the fee for an application for an enforcement clause for a notarial deed is 50 zł (Art. 71 point 1).
• Tax law – rental income must be declared regardless of the form of the agreement; we describe the rules in the article what taxes does a landlord pay.

Glossary of key terms

What if a requirement is not met?

The consequences depend on what is missing. An agreement not made in writing is invalid (Art. 19a(6)). If the owner does not notify the tax office of the agreement, they cannot use Art. 19d, and the exclusions in Art. 19e do not work – the tenant then enjoys the full protection of the Act, and recovering the premises requires an ordinary eviction lawsuit. We describe typical mistakes and their consequences in the article when an occasional lease agreement is invalid.

If, as a tenant, you have no one who can make the statement consenting to you moving in, you can order one through our service – the available options start at 298 zł.

Frequently asked questions