Booking and Airbnb in the Polish JDG in 2026
Private rental and accommodation service, lump sum 8.5% and 12.5%, VAT 8%, platform commission, import of services and DAC7.
The mere presence of an offer on Booking.com or Airbnb does not determine whether the income is a private rental or a business accommodation service. What matters is the way the service is organized and its actual nature.
Private lease and business
Private rental is taxed at a flat rate of 8.5% up to PLN 100,000 of income and 12.5% on the surplus. For spouses settling the entire amount with one of them, there may be a limit of PLN 200,000 under statutory rules.
Short stays, frequent turnover of guests, preparation of the premises, reservation services and hotel-like services may indicate service activities. There is no single criterion for the number of premises or mandatory reception.
Business lump sum
Accommodation-related services listed in the Act are subject to a rate of 8.5% up to PLN 100,000 of revenue and 12.5% of the surplus.
The rule "hotel industry always 12.5%" is not correct. PKD 55 does not replace the PKWiU classification and analysis of a specific service.
VAT on short accommodation
The exemption for the lease of residential real estate applies to self-rental only for residential purposes. Short-term tourist accommodation does not benefit from this exemption simply because the premises are a dwelling.
Accommodation services are generally taxed at 8% VAT. A taxpayer may benefit from the personal exemption for sales up to PLN 240,000 if he or she meets the conditions and does not perform any excluded activities.
Additional services, meals and fees may have their own rates. Don't automatically apply 23% to every accompanying service.
Booking or Airbnb commission
The host's income is generally the amount due from the guest, not a transfer after deduction of the commission. On a lump sum basis, the commission does not reduce the income.If a commission is charged by a foreign platform, the Polish host may settle the import of services for VAT. The obligation may also apply to a taxpayer exempt from VAT and to require EU VAT when providing services from an EU contractor.
Don't assume one commission amount or that the platform always adds Polish VAT. The fee model depends on the contract and the tax status of the account.
Invoices and cash register
The lump sum is a form of PIT and does not mean a ban on issuing invoices. The obligation to invoice, receipt and cash register depends on the buyer's status, request, method of payment and exemptions from the regulation.
DAC7
The platforms report specific data for sellers and renters based on DAC7. The report does not create a new tax, but allows the administration to compare the platform's data with declarations.
Sources
- Law on lump sum payments - ELI, art. 12
- VAT Act - ELI, Art. 43 and Annex No. 3
- Podatki.gov.pl - DAC7
Do you rent through the platform?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.