Tax on renting out a flat in Poland: 8.5% to 100,000 zł, 12.5% above, spouses and payments
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Renting out a flat privately in Poland is taxed at 8.5% of the rent up to 100,000 zł a year and 12.5% above, with no costs deducted. A flat let for 3,500 zł a month all year brings 42,000 zł and 3,570 zł of tax, paid as about 298 zł by the 20th of each next month.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type the monthly rent and the months the flat is let this year.
Add any other rental revenue, such as charges the tenant pays you.
Pick who taxes it: you alone, spouses half each, one spouse for both, or your co-owner share.
Read the yearly tax, the rent left after tax and each monthly or quarterly payment.
This calculator works out the lump-sum tax (ryczałt od przychodów ewidencjonowanych) on rent from a flat or house you let privately, outside a business.
The rates. Since 2023 private rental income can only be taxed by ryczałt (art. 2 ust. 1a of the ryczałt act). The tax is 8.5% of the revenue up to 100,000 zł in the year and 12.5% of the part above (art. 12 ust. 1 pkt 4). No costs are deducted: repairs, furniture and depreciation do not lower the tax (art. 12 ust. 2).
What counts. The tax is due on what you actually receive in the calendar year. Rent counts in full; so do other amounts the tenant pays you as revenue. Deposits you will return are not revenue.
Spouses and co-owners. Each co-owner taxes his or her share; without proof otherwise the shares are equal (art. 12 ust. 5). Spouses with joint property each tax half, so each has their own 100,000 zł at 8.5%. They can instead declare that one of them taxes everything, by the 20th of the month after the first rent of the year (art. 12 ust. 6-7). Above 100,000 zł a year splitting is cheaper: on 120,000 zł one person pays 11,000 zł, two halves pay 10,200 zł together.
Paying. The tax is paid monthly, by the 20th of the next month, or quarterly if you qualify; December or the last quarter is paid by 20 January (art. 21). Each payment is the tax on the revenue so far less what was already paid, so the month you cross 100,000 zł carries both rates. Tax bases and taxes are rounded to full złoty (Ordynacja podatkowa art. 63).
What it does not do. The few deductions allowed from ryczałt revenue (art. 11), returned deposits, short-term letting run as a business, and the yearly PIT-28 return itself are not modelled. Renting as a business, with ZUS and health contributions, is covered by the Poland B2B vs Employment Calculator.
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Private rental income is taxed by ryczałt at 8.5% of the rent received up to 100,000 zł a year and 12.5% of the excess. Costs are not deducted. Letting a flat for 3,500 zł a month all year gives 42,000 zł of revenue and 3,570 zł of tax.
Yes. Spouses with joint property each tax half of the rent, so each has their own 100,000 zł at 8.5%. On 120,000 zł of rent that saves 800 zł against one person paying. They may instead declare that one spouse taxes everything, by the 20th of the month after the first rent.
Each month by the 20th of the following month, or each quarter by the 20th of the month after the quarter if you qualify; December or the fourth quarter is paid by 20 January. The yearly PIT-28 return then settles the year.
Only on the part of your own rental revenue above 100,000 zł in a calendar year. The month you cross the threshold, the payment mixes both rates: the tax on everything so far, less what you already paid, is due for that month.
No. Ryczałt is charged on revenue without any costs, so repairs, furniture, community charges you pay yourself and depreciation do not reduce the tax. Only a few specific deductions listed in art. 11 of the ryczałt act can lower the revenue.
No. Renting out your own flat privately is not a business, so no ZUS social contributions and no health contribution are due on it. Only the 8.5% or 12.5% ryczałt is paid, which is also why letting through a business is a different calculation.
Rates and rules change; check the source before you rely on a figure.
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