Guide · Annual filings
Updated: · 7 min read · By Agnieszka Saladra, Certified Accountant
Since 2023, private rental income may be taxed only under the lump-sum tax on recorded revenue (ryczalt). In 2026, two rates apply, along with an annual revenue limit and specific rules on utilities and the PIT-28 return. Below we explain how it all works in practice.
In short
Since 1 January 2023, private rental income is taxed exclusively under the lump-sum tax on recorded revenue (ryczalt). This means that people renting out an apartment or house outside of business activity no longer have a choice - they cannot settle rental income under the tax scale. This rule also applies to filings for 2025 and in 2026.
The tax base is revenue, not income. In practice, this means the tax is calculated on the rent the landlord actually receives, without reducing it by any expenses incurred. This is a significant difference from earlier rules, under which tax-deductible costs could be deducted.
The lump-sum tax covers rental, sub-rental, lease and other agreements of a similar nature, provided they are not concluded as part of business activity. To do this, the landlord does not need to set up a company or register a business.
In 2026, two lump-sum rates apply to private rental, the level of which depends on the annual amount of revenue:
The PLN 100,000 limit applies to total private rental revenue earned in a given tax year. As long as the sum of rents does not exceed this amount, the whole is settled at the 8.5% rate. Only revenue above the threshold is taxed at the higher 12.5% rate, and only on the part exceeding the limit.
Lump-sum tax on private rental - 2026 rates. For spouses with joint marital property who have filed a declaration to tax all revenue through one of them, the joint limit for the 8.5% rate is PLN 200,000. Legal status as of 2026; this material is for information purposes only.
| Annual rental revenue | Lump-sum rate |
|---|---|
| up to PLN 100,000 | 8.5% |
| above PLN 100,000 (on the surplus) | 12.5% |
The lump-sum tax is paid during the year on your own, without being requested, by the 20th day of the month following the month in which the revenue was earned. Landlords may also choose quarterly settlement if they meet the conditions set out in the regulations. Payments are made to an individual tax micro-account.
For spouses between whom joint marital property exists, the regulations provide a more favourable, doubled threshold. Spouses may file a declaration to tax all revenue from the rental of joint property through one of them. In such a case, the 8.5% rate applies up to PLN 200,000, and 12.5% only on the surplus above this threshold.
The higher limit applies only to the spouses' joint property. If the property belongs to the personal property of one of them, that spouse settles the revenue on the same terms as a single taxpayer, i.e. with the PLN 100,000 threshold.
The declaration to tax all revenue through one of the spouses is filed within the deadline provided by the regulations - as a rule, by the 20th day of the month following the month in which the first rental revenue of the tax year was received. It is worth observing this deadline in order to benefit from the higher threshold.
A common question is whether charges for utilities and operating costs increase the revenue subject to taxation. The rent due to the landlord always constitutes revenue. The situation is different, however, with charges for utilities and the administrative service charge paid to the housing community or cooperative.
If the rental agreement clearly states that the obligation to bear these charges rests with the tenant, and the landlord merely passes them on, then such amounts do not constitute revenue for the landlord. It is essential that charges for utilities and operating costs be clearly separated in the agreement and distinguished from the rent amount.
Failure to make such a distinction may mean that the entire payment from the tenant - including utilities - will be treated as revenue and taxed under the lump-sum tax. A well-drafted agreement helps avoid this. If you have any doubts about the wording of your agreement, at Luno-Group we will explain how to separate these items.
Since 2022, the possibility of depreciating residential premises has disappeared from the Polish tax system. The transitional period, during which depreciation already in progress could still be settled, ended on 31 December 2022. In 2026, depreciation of residential premises no longer reduces the tax base - regardless of the date the property was purchased.
In the case of private rental settled under the lump-sum tax, depreciation would not matter anyway, because the lump-sum tax by design does not account for any costs. Tax is calculated on revenue, not on income reduced by deductions. The lack of depreciation is, however, felt by taxpayers who settle their properties within business activity.
The line between private rental and rental within business activity can be unclear. Private rental is the renting out of personal assets, conducted occasionally, without an organised structure. When renting becomes organised, continuous and profit-oriented in a manner characteristic of an enterprise, it may be deemed business activity.
Short-term rental, for example renting by the night through booking platforms, is in many cases treated as business activity. What matters here is the repetitiveness, continuity and the organised, profit-making nature of such renting. This, in turn, means different settlement rules than for classic private rental.
The classification of the rental affects the method of taxation as well as recordkeeping and contribution obligations. If you are not certain which category your rental falls into, at Luno-Group we will present the rules applicable in both cases.
Private rental income taxed under the lump-sum tax is settled in the annual return on form PIT-28. The return reports the sum of revenue earned in a given year and the lump-sum tax due at the applicable rates.
You file PIT-28 for 2026 between 15 February and 30 April 2027 (the deadline for 2025 expired on 30 April 2026). By the filing deadline you must also pay any lump-sum tax that has not been covered by payments made during the year. The return can be filed electronically, but PIT-28 is not accepted automatically in the Twoj e-PIT (Your e-PIT) service - you have to complete, approve and send it yourself.
Correct settlement of rental income requires reliable determination of revenue, separation of utilities and keeping track of deadlines. The experienced accountants at Luno-Group will calculate the lump-sum tax and prepare the PIT-28 in line with the applicable regulations.
Private rental is settled under the lump-sum tax. The rate is 8.5% on revenue up to PLN 100,000 per year and 12.5% on the surplus above this limit. Tax is calculated on revenue, without reducing it by costs.
No. Since 2023, private rental has been taxed exclusively under the lump-sum tax on recorded revenue. The tax scale no longer applies here, including for filings in 2026.
Spouses with joint marital property may file a declaration to tax all revenue through one of them. The 8.5% rate then applies up to PLN 200,000, and 12.5% only on the surplus above this threshold.
If the agreement clearly separates utilities and operating costs, and the obligation to bear them rests with the tenant, these amounts do not constitute revenue for the landlord. Revenue is then limited to the rent itself.
No. Since 2022, residential premises cannot be depreciated, and the transitional period ended in 2022. Under the lump-sum tax, depreciation would not matter anyway, because the lump-sum tax does not account for costs.
PIT-28 for 2026 is filed between 15 February and 30 April 2027 (the deadline for 2025 expired on 30 April 2026). By the same deadline, you must pay the lump-sum tax resulting from the return if it has not been covered by payments made during the year.