Lump sum — the only regime for private rental

Since 2023, private rental income (outside business activity) is taxed exclusively under the registered lump-sum regime. The 2026 rates remain unchanged:

  • 8.5% — on revenue up to PLN 100,000 per year,
  • 12.5% — on the excess above PLN 100,000.

The PLN 100k limit is shared by spouses, but if they declare that one of them taxes the entire income, the limit rises to PLN 200k.

What counts as revenue?

The tax base is the rent received from the tenant. Utility charges that the tenant covers additionally under the contract are not the landlord's revenue — provided the contract clearly separates them. The simplest legal way to reduce the base is a well-drafted rental agreement.

Deadlines and formalities

  • the lump sum is paid monthly (or quarterly for smaller revenues) by the 20th of the following month,
  • no returns during the year — the annual PIT-28 is due by 30 April,
  • no revenue records are required if amounts follow from the contract and payment evidence,
  • private rental is not subject to the health insurance contribution.

Private rental or business activity?

The boundary can be disputed. Under the Supreme Administrative Court resolution, the taxpayer decides on the classification, as long as the assets are not connected with a business. In practice, a large number of units, short-term rental and organised services may indicate business activity — which also brings VAT into play. Short-term rental is worth consulting before the season starts.

Platform reporting

Remember that platform operators (Booking, Airbnb and similar) report landlords' revenues to the tax administration (DAC7). Tax offices increasingly compare this data with PIT-28 filings — discrepancies end with a summons for explanations.

We handle private rental settlements and help assess whether your rental scale already requires business registration. Get in touch.