Private Rental on the Lump-Sum Tax in Poland 2026 — 8.5% and 12.5%

Lump-Sum Tax Rates

The following rates apply to private rental revenue:

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

The limit applies to annual revenue. For spouses settling rental jointly, the rules on the limit depend on who taxes the revenue and whether the appropriate declaration has been filed.

The lump-sum tax is calculated on revenue, not on income. You cannot deduct renovation, depreciation, interest, or any other costs.

When Rental Is Private

Classification is not determined solely by the number of apartments or an entry in CEIDG. What matters is how the rental is organized, its scale, continuity, the scope of services, and whether the property is connected with business activity.

The same person may run a JDG (sole proprietorship) in a different industry and at the same time earn revenue from private rental. VAT status and the form of PIT are separate issues.

When Revenue Arises

In private rental, revenue arises as a rule when the money is actually received or placed at the landlord's disposal.

A refundable deposit is not revenue at the moment it is received, provided that under the agreement it is subject to return. It may become revenue for the part retained to cover amounts owed to the owner.

Utility charges may not be the landlord's revenue if the agreement clearly states that the tenant bears them and the owner merely acts as an intermediary in the payment. How the charges are worded and settled matters.

Lump-Sum Payment Deadline

The lump-sum tax is paid:

• monthly — by the 20th day of the following month,
• quarterly — once the conditions are met, by the 20th day of the month following the quarter.

The lump-sum tax for December or the final quarter is paid by January 20 of the following tax year.

It is incorrect to state that private rental is settled only once a year without ongoing payments.

PIT-28

Revenue for 2026 is reported on the PIT-28 filed in 2027 within the statutory settlement period, generally from February 15 to April 30.

The 30,000 zł tax-free amount does not apply to the lump-sum tax. Tax is due on revenue covered by the rate, even if the annual amount is lower than 30,000 zł.

VAT on Residential Rental

Renting residential property on one's own account exclusively for residential purposes benefits from an object-based VAT exemption, provided the statutory conditions are met.

The exemption:

• does not depend on whether the landlord is an active VAT taxpayer in their JDG,
• does not automatically cover short-term accommodation,
• requires an actual residential purpose of the rental.

An active VAT taxpayer may therefore report such rental as exempt sales.

Commercial Premises and Garages

Renting commercial premises, a garage, or a parking space does not automatically benefit from the residential exemption. As a rule, it is subject to 23% VAT, unless the landlord uses the entity-based exemption or another special exemption applies.

The entity-based exemption limit in 2026 is 240,000 zł of sales per year, with a proportion when business begins during the year. When applying the limit, you must take into account the statutory rules for including transactions relating to real estate — you must not assume that every exempt rental is always disregarded.

Short-Term Rental

Accommodation services through Booking, Airbnb, or a similar platform are not treated the same way as long-term rental of an apartment for residential purposes.

Possible consequences include:

• an 8% VAT rate for accommodation services, if the taxpayer does not use the entity-based exemption,
• import of services from a foreign platform on the commission charged,
• VAT-EU registration before purchasing the relevant EU service,
• an obligation to settle VAT even by an exempt taxpayer,
• treatment of an organized activity as business activity.

The lump-sum rates depend on the tax classification of the revenue. You should not automatically apply the 8.5%, 12.5%, or 15% rates solely on the basis of the name "Airbnb."

Rental vs. ZUS and Health Contribution

Private rental alone does not constitute a basis for ZUS contributions or the health contribution.

Contributions paid on account of a JDG are not an automatic deduction from private rental revenue. Deductions must be assigned to the proper source and applied in accordance with the rules of the given form of taxation.

Documentation

The landlord should keep:

• the agreement and its annexes,
• proof of payments,
• deposit settlements,
• a summary of revenue,
• documentation of charges borne by the tenant,
• invoices or bills, if required,
• confirmations of lump-sum tax payments.

If the amount of revenue results from a written agreement and bank transfers, a separate register may not be required on the same terms as in business activity. You must still be able to demonstrate the timing and amount of the revenue.

Most Common Mistakes

1. Applying 8.5% without the 100,000 zł threshold.
2. Settling private rental under the tax scale.
3. Paying the lump-sum tax only at the time of the annual PIT-28.
4. Assuming the residential exemption applies only to a VAT-exempt taxpayer.
5. Applying the residential exemption to commercial premises or accommodation.
6. Omitting VAT on the commission of a foreign platform.
7. Deducting the health contribution from a JDG against private rental without grounds.
8. Treating every deposit and all utilities the same way.

Sources

• Podatki.gov.pl — lump-sum tax on recorded revenue
• VAT Act — text on ISAP
• Act on the flat-rate income tax — ISAP

Settling Both Rental and a JDG?

Oxyok handles JDG accounting and helps separate business revenue from private rental. Accounting costs from 49 zł + VAT per month.

Write to Paweł or see Oxyok accounting.

This material is general in nature. Classification depends on the agreement, the type of premises, the purpose of the rental, VAT, and how it is organized.