Rental Income Tax in Poland 2026: 8,5% and 12,5% Ryczałt
Author: Tacjana MasiukiewiczCosts and taxes~13 min read
Rental income tax in Poland in 2026, for private letting, is only the ryczałt (flat-rate tax on revenue): 8,5% on income up to 100 000 zł a year and 12,5% on the excess. You pay it on the rent itself, with no deduction for costs or depreciation, monthly or quarterly, and you close the year with a PIT-28 return. Below we explain the deadlines, the rules for married couples, how utility charges and short-term letting are treated, and we calculate the tax for a studio from our offer in Wrocław.
Key facts
- Since 2023 the ryczałt is the only form of taxation for private letting — you don't need to choose it or report it.
- Rates: 8,5% of income up to 100 000 zł and 12,5% on the excess; costs (renovation, interest, depreciation) are not deductible.
- You pay the ryczałt by the 20th of the month following the month (or quarter) in which you received the rent; for December or the fourth quarter — by 20 January.
- You file the PIT-28 return between 15 February and 30 April of the following year — for 2026, by 30 April 2027.
- Married couples with joint marital property can settle the whole income through one spouse — then the 12,5% rate applies to the excess over 200 000 zł.
The 8,5% and 12,5% rental ryczałt — how does it work in 2026?
The Personal Income Tax Act states directly that income from letting, subletting and leasing not connected with business activity is taxed with the flat-rate tax on registered revenue (art. 9a(6) in conjunction with art. 10(1)(6)). The tax scale (12% and 32%) with the option to deduct costs and depreciation was available for private letting for the last time for 2022. If you are letting a flat for the first time, you do not file any statement choosing the ryczałt — it applies by operation of law.
The rates are set by art. 12(1)(4)(a) of the flat-rate income tax act: 8,5% of income up to 100 000 zł in the tax year and 12,5% on the excess above that amount. The limit is counted separately for private letting and separately for any business activity taxed with the ryczałt (art. 12(14)). You pay tax on income, i.e. on the rent you actually received or that was put at your disposal. If the tenant hasn't paid, there is no income and no tax.
A consequence worth remembering before buying a flat to let: you cannot deduct any costs. Finishing, furniture, mortgage interest, property tax or repairs do not reduce the tax. From your income you can only deduct a few specific allowances (e.g. social insurance contributions paid, certain donations, the disability or thermal-modernisation relief), provided you haven't already used them in another return. We cover the other costs of owning a flat in the article Property tax on a flat in Poland 2026.
How to settle private letting? Payment deadlines and PIT-28
Settling private letting has two stages: payments during the year and the annual return. You don't have to keep a revenue register — that obligation doesn't apply to private letting (art. 15(3) of the ryczałt act), though for your own records it's worth listing rent receipts in a simple spreadsheet.
| Obligation | Deadline | Notes |
|---|---|---|
| Monthly ryczałt | by the 20th of the following month; for December — by 20 January | form symbol on the transfer: PPE, paid to the individual micro tax account |
| Quarterly ryczałt | by the 20th of the month after the quarter; for the fourth quarter — by 20 January | available when rental income is up to the equivalent of €200 000; the choice is marked on the PIT-28 |
| Spouses' statement that one of them settles the whole income | by the 20th of the month following the month of the first income in the year (if the first income is in December — by year end) | also applies to following years until you withdraw it |
| PIT-28 return | from 15 February to 30 April of the following year | any extra tax due from the return — by 30 April, symbol PIT-28 |
Example: a tenant transferred rent of 3 000 zł on 10 October 2026. With monthly settlement you pay the ryczałt of 255 zł (8,5% × 3 000 zł) by 20 November 2026. With quarterly settlement you settle all the rent from October, November and December in one payment by 20 January 2027. You file the PIT-28 with the tax office responsible for your place of residence — the location of the let flat doesn't matter. The easiest way is through the Twój e-PIT service.
Rent vs. rental income — what about utilities and the service charge?
The income is the agreed rent. According to the Ministry of Finance's position, charges related to the flat that, under the agreement, are borne by the tenant — the administrative service charge to the housing cooperative or owners' association, water, electricity, gas, internet — are not the landlord's income. It doesn't matter whether the tenant pays them directly or passes the money to you and you settle the bills. Administrative court case law confirms this approach too.
There is one condition: the agreement must clearly separate the rent from the charges borne by the tenant. If you enter a single amount "including charges", you'll pay tax on the whole sum. The difference is not symbolic: with rent of 3 000 zł and charges of 600 zł a month entered as a single amount, the income would be 43 200 zł instead of 36 000 zł, and the ryczałt — 3 672 zł instead of 3 060 zł a year. A refundable deposit is in principle not income; it becomes income only if you keep it to cover unpaid rent.
Example: how much tax on letting a studio in Wrocław?
According to TM Invest's offer, as of 27.09.2026, the median price of a 1-room flat from a developer in Wrocław is 595 638 zł with a median area of 32,4 m² (265 available studios). The rent in this example is a hypothetical assumption used for the calculation, not market statistics — check the real rate for a specific location and standard. We assume the tenant pays the service charge and utilities under the agreement, and the flat is let for 12 months.
| Rent (assumption) | Annual income | 8,5% ryczałt | After tax | Gross yield | Yield after ryczałt |
|---|---|---|---|---|---|
| 2 500 zł/month | 30 000 zł | 2 550 zł | 27 450 zł | 5,0% | 4,6% |
| 3 000 zł/month | 36 000 zł | 3 060 zł | 32 940 zł | 6,0% | 5,5% |
| 3 500 zł/month | 42 000 zł | 3 570 zł | 38 430 zł | 7,1% | 6,5% |
The ryczałt "takes" roughly half a percentage point off the yield. The real result will be lower, because finishing and furnishing add to the price (from tens of thousands of złoty upwards — see how much apartment finishing costs), and there are gaps between tenants during the year. You cannot deduct any of these costs from your income, so before buying, work out the investment on net figures, not on rent alone.
Looking for a flat to let? We'll help you choose a flat from a developer with letting in mind — we'll compare prices, floor areas and completion dates. The buyer usually pays us no commission — the developer normally pays our fee.
Studios in our offer — what rent gives a 5% gross yield?
Instead of guessing rental rates, turn the question round: what rent would you need to earn 5% a year gross on the purchase price? Below are the median studio prices by district in Wrocław, from TM Invest's offer as of 27.09.2026.
| District | Median studio price | Median area | Rent for 5% gross | 8,5% ryczałt per month |
|---|---|---|---|---|
| Krzyki | 525 512 zł | 30,4 m² | 2 190 zł | 186 zł |
| Stare Miasto | 596 606 zł | 32,0 m² | 2 486 zł | 211 zł |
| Śródmieście | 621 810 zł | 35,9 m² | 2 591 zł | 220 zł |
| Psie Pole | 624 103 zł | 38,0 m² | 2 600 zł | 221 zł |
You'll find every available studio, two-room flat and completion date in the catalogue of new homes in Wrocław.
Joint letting by married couples — ryczałt and the 100k zł limit
If the flat belongs to joint marital property, as a rule each spouse settles half of the income and each has their own 100 000 zł limit for the 8,5% rate. You can also file a written statement that the whole income is settled by one of you (art. 12(6)–(8c)) — the limit for the 8,5% rate is then 200 000 zł (art. 12(13)). Either spouse can sign the statement, and it is filed by the 20th of the month following the month of the first income in the year. Spouses with separate property cannot combine limits — each settles income from their own property or their own share.
| Annual rental income | Single owner (no joint property) | Spouses — half each | Spouses — all through one (statement) |
|---|---|---|---|
| 60 000 zł | 5 100 zł | 2 × 2 550 zł = 5 100 zł | 5 100 zł |
| 150 000 zł | 8 500 + 6 250 = 14 750 zł | 2 × 6 375 zł = 12 750 zł | 12 750 zł |
| 240 000 zł | 8 500 + 17 500 = 26 000 zł | 2 × (8 500 + 2 500) = 22 000 zł | 17 000 + 5 000 = 22 000 zł |
As you can see, with joint marital property both options give the same tax. The statement settling everything through one spouse is mainly a matter of convenience — one person pays the ryczałt and files the PIT-28. The real advantage only shows up compared with a single owner letting alone, who reaches the 12,5% rate sooner at higher income levels.
Short-term letting and tax — private letting or business activity?
Letting by the night or week through booking platforms has no separate category in tax law. What matters is whether it still counts as private letting or has already become business activity, i.e. profit-making activity carried out in an organised and continuous manner (art. 5a(6) of the PIT act). Tax authorities assess this case by case — factors include the number of flats, the scale and manner of serving guests, or offering additional services (cleaning during the stay, breakfasts). If in doubt, you can apply for an individual tax ruling.
The ryczałt rate is the same in both cases: accommodation services (PKWiU division 55) and letting your own property through a business are also subject to 8,5% up to 100 000 zł and 12,5% on the excess (art. 12(1)(4)(c) and (d)). Business activity, however, brings extra obligations: registration with CEIDG, ZUS contributions, and, at larger scale, a review of VAT obligations too. That's a topic for an accountant before you start.
Since 20 May 2026, EU regulation 2024/1028 on the collection and sharing of data on short-term accommodation rental services has applied. Among other things, it provides for the registration of units and a registration number visible in listings. The Polish act implementing it, however, has not yet been passed: the government's bill amending the act on hospitality services (Sejm print no. 2865) is still being worked on in the Sejm — on 17 September 2026 the committees presented their report. The bill provides, among other things, for registering units in the municipal register and the Central Register of Tourist Accommodation Facilities, plus penalties for not registering. The final shape of the rules and the deadlines may still change.
Read also:
- A flat as an investment in 2026
- Rental yield — calculation with examples
- Short-term letting 2026 — the regulations
- Rental income tax for a non-resident
Frequently asked questions
How much is the tax on letting a flat in Poland in 2026?
With private letting you pay an 8,5% ryczałt on income up to 100 000 zł a year and 12,5% on the excess. With rent of 3 000 zł a month, that's 255 zł tax a month, or 3 060 zł a year.
Do you have to report letting a flat to the tax office?
You don't file a separate report or a statement choosing the ryczałt — private letting is taxed with it by operation of law. It's enough to pay the ryczałt on time and file the PIT-28. Only spouses who want the whole income settled by one of them need to file a statement.
Can you deduct costs from letting a flat?
No. The ryczałt is calculated on income, so renovation, furnishing, mortgage interest and depreciation don't reduce the tax. You can only use a handful of deductions from income, e.g. social insurance contributions paid or certain donations.
By when do you file the PIT-28 for letting?
You file the PIT-28 between 15 February and 30 April of the year following the tax year. For 2026, the deadline is 30 April 2027. Any extra tax due from the return has to be paid by the same deadline.
Are utility charges from the tenant income?
No, if the tenancy agreement states that utilities and the service charge are borne by the tenant. Then the amounts they pass on are not your income, even if you're the one paying the bills. The key is a clear split between rent and charges in the agreement.
How do you settle tax on short-term letting?
If letting by the night still counts as private letting, you settle it the same way — an 8,5% and 12,5% ryczałt on the PIT-28. If it has the features of organised, continuous business activity, you need to register a business, though the ryczałt rate for accommodation services is the same. Also keep an eye on the Polish bill on registering units for short-term letting.
Summary
Rental income tax in Poland in 2026 is simple to handle but unforgiving: 8,5% of every złoty of rent up to 100 000 zł a year, with no costs or depreciation. Keep to the 20th-of-the-month deadline, separate rent from charges in the agreement, and file the PIT-28 by 30 April. When buying a flat to let, work out the yield after the ryczałt and after all costs — you'll find the full list of purchase costs in the guide Costs of buying a flat from a developer. If you're ever planning to sell the flat, also check the rules on tax on selling a flat within 5 years.
Want to buy a flat to let in Warsaw or Wrocław? We'll find you a flat from a developer within your budget and help you through the whole buying process. The buyer usually pays no commission — the developer normally pays our fee. On the market since 2016.
Legal status as of September 2026. The calculations are illustrative, and the rent figures in the examples are hypothetical assumptions. This article is not tax advice — for your individual situation, consult an accountant or apply for an individual tax ruling.
Sources
- Act on the flat-rate income tax on certain income earned by natural persons — consolidated text Dz.U. 2025 item 843, as amended (art. 6(1a), art. 12(1)(4), (6)–(8c), (13) and (14), art. 15(3), art. 21).
- Personal Income Tax Act — consolidated text Dz.U. 2026 item 592 (art. 5a(6), art. 9a(6), art. 10(1)(6)).
- Settling income from private letting — Polish Ministry of Finance, podatki.gov.pl (updated 20.08.2026).
- Regulation (EU) 2024/1028 of the European Parliament and of the Council on the collection and sharing of data on short-term accommodation rental services.
- Regulating short-term letting — the draft — Polish Ministry of Sport and Tourism, gov.pl.
- Government bill amending the act on hospitality services (print no. 2865) — legislative progress, Sejm of the Republic of Poland.
- Flat prices: TM Invest's catalogue of new homes, as of 27.09.2026.
