Poland Rental Income Tax Calculator

How Is Rental Income Taxed in Poland?

Since 2023, private landlords have one option: ryczałt od przychodów ewidencjonowanych, a flat tax on revenue. Two bands apply. You pay 8.5% on the first 100,000 zł of rental income in a year, and 12.5% on everything above that.

The tax is on gross revenue (przychód), not profit. You cannot deduct mortgage interest, repairs, agent fees, or depreciation. What comes in is what gets taxed. Before 2023 you could choose the progressive income-tax scale and write off costs, but that route closed for private rental. Ryczałt is now the only path.

What Counts as Rental Income?

The rent itself is the obvious part. The trickier question is the charges you collect on top: building administration fees (czynsz administracyjny) and utilities. The test is not whose account the money passes through. It is what the lease says. Charges the lease explicitly assigns to the tenant are the tenant’s costs, not your revenue, even when the tenant transfers them to you and you forward them to the provider or the building. A lump-sum rent with everything baked in is fully taxable.

So the lease wording matters more than the payment routing. Spell out in the lease that the tenant bears utilities and the administration fee, and those amounts stay out of your taxable base. Write one all-in rent and you pay ryczałt on the whole thing. Structure the lease before the tenant moves in, not after.

What About Married Couples?

Since July 2023 each spouse has their own 100,000 zł threshold. Revenue from a jointly owned property splits 50/50 between you by default, and each half is taxed separately: 8.5% up to 100,000 zł per spouse, 12.5% above.

There is a second route. Spouses with statutory joint marital property (wspólność majątkowa) can file a statement that one of them taxes the entire rental revenue. Only then does a full 200,000 zł band sit with a single filer, which is what the “Married couple” toggle in the calculator models. The statement is due by the 20th of the month after the year’s first rental revenue arrives; a late statement is void, and that year stays on the 50/50 split. Once made, the election rolls forward to later years until you revoke it in the same window.

Two things people get wrong. Being on the lease is irrelevant: the rules follow ownership and the marital property regime, not signatures. And PIT-28 is always individual: with the election, the chosen spouse reports everything and the other files nothing for that rental. A spouse’s separate (osobisty) property keeps its own 100,000 zł logic regardless.

The difference can be real money, though not always. On 160,000 zł from a joint property, both routes land in the same place: split 50/50, each spouse has 80,000 zł inside their own 8.5% band, 13,600 zł total; elect one spouse and the whole 160,000 zł stays inside the 200,000 zł band, also 13,600 zł. A single filer with the same 160,000 zł pays 8,500 + 7,500 = 16,000 zł. The routes diverge above 200,000 zł combined, or when the revenue does not split evenly.

Do I Owe Health Insurance on Rental Income?

No, and this is the quiet advantage of najem prywatny. Private rental income is exempt from the health insurance contribution (składka zdrowotna) and from all social insurance (ZUS). The ryczałt is the entire bill.

Renting through a business (JDG) is different. There the health contribution applies in revenue-dependent tiers, which in 2026 run at roughly 498 zł, 831 zł, and 1,495 zł a month depending on your income band. For a small landlord, keeping the rental private rather than running it through a company usually keeps far more in your pocket.

When and How Do I Pay?

Monthly, by default. You work out the ryczałt on each month’s rent and pay it by the 20th of the following month: March rent by 20 April, December rent by 20 January. No one sends you a bill; you calculate and transfer it yourself.

Quarterly is an opt-in that nearly every private landlord qualifies for: anyone in their first year of renting, or whose previous year’s revenue stayed under 200,000 EUR (851,720 zł for 2026). You do not apply for it upfront. You simply pay quarterly (by 20 April, 20 July, 20 October, and 20 January) and declare the quarterly mode in the PIT-28 you file for that year.

Revenue counts when the money actually reaches you, not when the rent was due. A tenant who clears six months of arrears in June creates one June obligation, payable by 20 July. You do not go back and amend the earlier months.

There is no registration step, either. Since ryczałt became the only form for private rental, you no longer notify the tax office that you started renting: your first payment with the form symbol PPE, or the PIT-28 itself, is the notification.

Payment goes to your individual tax account, the mikrorachunek. Generate yours with the Mikrorachunek Generator, or confirm a number you already have with the Mikrorachunek Validator. If you are not sure about the PESEL the account is built from, the PESEL Checker will validate it.

Filing PIT-28

The annual return for ryczałt is PIT-28, and it follows the standard filing window: 15 February to 30 April of the following year. Any balance still owed for the year is due by 30 April as well. A return sent before 15 February is treated as filed on 15 February; that date also starts the refund clock, and overpayments come back within 45 days of filing.

Filing is always individual. There is no joint PIT-28: with the spousal election, the spouse who taxes the rental revenue files and the other spouse files nothing for that rental.

The easiest route is Twój e-PIT on podatki.gov.pl, which opens on 15 February. One caveat for landlords: the prefilled data covers what the tax office already knows, which for ryczałt revenue may be incomplete. Check that your rental revenue and the payments you made through the year are actually in the draft before accepting it.

Can Foreigners and Non-Residents Pay Rental Tax in Poland?

Yes. If the property sits in Poland, the rental income is taxed in Poland regardless of where you live or hold tax residency. Non-residents file the same PIT-28 and pay the same ryczałt.

The competent tax office follows the property’s location, not your address abroad. For many non-residents with Warsaw property this ends up being Trzeci Urząd Skarbowy Warszawa-Śródmieście, but confirm against your property’s district.

If you are tax-resident in another country, a double-taxation treaty usually decides how the same income is treated at home, often by exempting it or crediting the Polish tax against your local bill. Check the treaty between Poland and your country of residence, or ask an adviser, before assuming you owe twice.

What About Short-Term and Airbnb Rentals?

The same ryczałt rates apply, as long as the letting still counts as private rental. The risk with short-term rentals is scale. If you run several units, advertise heavily, offer hotel-style services, and treat it like a job, the tax office can reclassify the activity as a business (działalność gospodarcza).

Reclassification changes everything: health insurance kicks in, and the way you report and deduct shifts to business rules. There is no single number that draws the line, but the more your operation looks like a hotel and the less it looks like letting out a spare flat, the closer you are to that edge.

How Does This Compare to Renting Through a Business?

	Najem prywatny	Through a business (JDG)
Tax options	Ryczałt 8.5% / 12.5% only	Ryczałt, 19% flat, or progressive scale
Deduct costs	No	Yes
Health insurance	Exempt	Tiered (about 498–1,495 zł/month in 2026)
Reporting	PIT-28, monthly or quarterly payments	Business accounting
Best for	One or a few flats let privately	Larger operations that need to deduct costs

For most people letting one or two flats, private rental wins: no health contribution, no accounting overhead, and a low flat rate. A business only pays off when deductible costs are large enough to outweigh the health insurance and the extra paperwork.

Late, Missed, or Undeclared Payments

A missed monthly payment accrues statutory interest daily from the day after the deadline. The rate for tax arrears is 10.5% a year as of March 2026; the Ministry of Finance’s interest calculator does the exact math. Interest that works out below 8.70 zł on a given payment is waived.

If you have been renting without declaring anything, it is fixable, and the order matters. First submit a voluntary disclosure (czynny żal), a written statement to the tax office admitting the failure. If it lands before the office contacts you about the issue, the penal fine is typically waived. Then file the overdue PIT-28 for each missed year and pay the tax with interest, marking the original period each payment covers in the transfer title.

For one missed year this is paperwork. For several, a Polish tax advisor (doradca podatkowy) is worth the fee: they calculate the interest correctly, file the back returns, and draft the czynny żal.

FAQ

How is rental income taxed in Poland?

At a flat ryczałt: 8.5% on the first 100,000 zł of yearly revenue and 12.5% above. The tax is on gross rent received, with no expense deductions.

Can I deduct costs like repairs or mortgage interest?

No. Ryczałt is a tax on revenue, not profit, so repairs, interest, and fees are not deductible. If you need to deduct costs, you would have to rent through a business instead.

Do I pay health insurance on rental income?

No. Private rental income is exempt from the health contribution (składka zdrowotna) and from ZUS. You pay only the ryczałt.

When do I pay the tax?

Monthly by default: each month’s tax by the 20th of the following month, December’s by 20 January. If you qualify and elect quarterly, the deadlines are 20 April, 20 July, 20 October, and 20 January. The annual PIT-28 is filed between 15 February and 30 April.

Monthly or quarterly: which one am I?

Monthly, unless you opt in to quarterly. You qualify if this is your first year of renting or last year’s revenue stayed under 200,000 EUR (851,720 zł for 2026). There is no upfront application. You declare quarterly mode in the PIT-28 for that year.

Do I have to register my rental with the tax office?

No. No notification of any kind is required. Your first ryczałt payment with form symbol PPE, or the PIT-28 itself, tells the tax office you are renting.

When does rental income count: when due or when paid?

When it is actually received. Rent due in January but paid in March is March revenue, taxed by 20 April.

What if my tenant pays several months late?

The whole catch-up amount counts in the month it arrives: one obligation, due by the 20th of the following month. You do not amend the earlier months.

What do I write in the transfer title?

Use your bank’s tax transfer (przelew podatkowy) option: your mikrorachunek as the account, form symbol PPE, and the period in the format 03M/2026 (or 1K/2026 for a quarter). If your bank asks for a raw title, the format is /TI/[your PESEL or NIP]/OKR/[period]/SFP/PPE.

Does the married threshold really double?

Only with the election. By default each spouse taxes half of the joint-property revenue against their own 100,000 zł threshold. Spouses with statutory joint marital property can file a statement that one of them taxes the entire revenue, which puts a full 200,000 zł band on that spouse.

What’s the deadline for the spouses’ statement?

The 20th of the month after the year’s first rental revenue arrives. A late statement is void, and that year stays on the 50/50 split.

Does the election carry over to next year?

Yes. Once filed, it rolls forward automatically each year until you revoke it, in the same 20th-of-the-month window.

Do utilities count toward the 100,000 zł limit?

Only if the lease makes them part of your rent. Charges the lease assigns to the tenant are not your revenue even when they pass through your account, so they do not eat into the 100,000 zł band.

What happens if I never declared my rental income?

File a czynny żal before the tax office contacts you, then the overdue PIT-28s, then pay the tax plus statutory interest. The fine is usually waived when the disclosure comes first; the tax and interest are always owed.

Which tax office do non-residents file with?

The office for the property’s location, not your foreign address. In practice many non-residents with Warsaw property file with Trzeci Urząd Skarbowy Warszawa-Śródmieście; confirm for your property’s district.

Can foreigners rent out property and pay tax in Poland?

Yes. Income from a property in Poland is taxed in Poland whatever your residency. A tax treaty with your home country usually prevents you being taxed twice.

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