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Rental Income Tax Calculator – Poland

This calculator helps landlords in Poland estimate their rental income tax liability. It covers the lump-sum tax (ryczałt ewidencjonowany) at rates of 8.5% and 12.5% – the only form available for private rental since 2023 – as well as the progressive tax scale for business rental activity. Enter your monthly rent, choose the tax form, and optionally add annual deductible costs.

Reviewed byRedakcja Liczbnik
Calculator
PLN
PLN
ResultMonthly tax255.00PLN
Annual tax
3,060.00 PLN
Net income (after tax)
2,745.00 PLN
Effective tax rate
8.5

How we calculate rental income tax

For lump-sum tax (ryczałt): we apply the 8.5% rate to income up to PLN 100,000 per year; any excess is taxed at 12.5%. Tax = gross income × rate (no cost deductions allowed). For the progressive scale (business activity only): taxable income = revenue − costs; tax = income × 12% or 32% (depending on the PLN 120,000 threshold), minus the tax-reducing amount.

Example rental tax calculation

You rent out a flat for PLN 3,500/month. Annual income: PLN 42,000 – below the PLN 100,000 threshold, so the entire amount is taxed at 8.5%. Monthly tax: 3,500 × 8.5% = PLN 297.50. Annual tax: PLN 3,570. Net income after tax: PLN 38,430. Effective tax rate: 8.5%.

Frequently asked questions about rental tax in Poland

Indicative result

This calculator is for informational purposes only and does not constitute tax or legal advice. Polish tax regulations change frequently – always verify current rules with a certified tax advisor. The author accepts no liability for decisions made based on the calculator results.

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