Polish rental income tax calculator 2026

Since 2023, private rental income (outside a business) is taxed exclusively with the flat-rate tax (ryczalt). The rate is 8.5% up to PLN 100,000/year and 12.5% above that threshold. The progressive scale (12%/32%) is only available within a registered business.

The 8.5% flat rate applies to private rental income up to PLN 100,000 per year (approx. PLN 8,333/month). No costs can be deducted — the tax is calculated on gross income. This is the simplest form of rental taxation in Poland.

The 12.5% rate applies to rental income exceeding PLN 100,000 per year. If you rent multiple properties and their combined income exceeds the threshold, the excess is taxed at 12.5%.

Under the progressive scale (in a business context), deductible costs include: depreciation of the property, mortgage interest, renovation and repair costs, insurance, agency fees, and property management fees. Under flat-rate tax, no deductions are allowed.

Flat-rate rental tax can be paid monthly (by the 20th of the following month) or quarterly (by the 20th after the quarter, if annual revenue does not exceed EUR 200,000). The annual PIT-28 return is due by the end of February of the following year.

Yes. The first rental income must be reported to the tax office by the 20th of the following month. This can be done via the e-Tax Office (e-US) portal. Failure to report and pay may result in interest charges and tax penalties.

Yes — if the property belongs to the marital estate, each spouse can declare 50% of the income separately, each benefiting from the PLN 100,000 threshold at 8.5%. This means a couple can earn up to PLN 200,000/year in rental income taxed at the lower rate.

Short-term rentals via platforms like Airbnb are treated as private rental income (if not run as a business) and taxed at the same flat rates (8.5%/12.5%). If the frequency and scale suggest a business activity, the tax office may reclassify it as a business, requiring CEIDG registration.

Annual taxable income = annual revenue minus annual costs. Tax = 12% on income up to PLN 120,000 minus PLN 3,600 credit, or 32% on the excess above PLN 120,000 plus PLN 10,800. Monthly advance = annual tax / 12.

No — the calculator is for informational purposes only. Polish rental tax rules are subject to change. Always verify with current legislation or consult a tax adviser before filing your return.