Renting out property in Poland: 8.5% flat tax and PIT-28 deadlines

If you rent out a flat or house in Poland as a private person, the tax rules are simple but easy to get wrong. Since 2023 there is only one way to tax private rental income: a flat-rate tax called ryczałt, filed on form PIT-28. This guide sets out the rates, the deadlines, what counts as income, and the rules for married couples. It reflects the Polish tax portal podatki.gov.pl page "Rozliczenie przychodów z najmu prywatnego", which shows a last update of 30 September 2026, as read on 15 October 2026. This is general information, not tax advice.

The one tax form: PIT-28

The tax portal says that from 2023 the only form of taxation for private rental income is the flat-rate tax on recorded revenue (ryczałt od przychodów ewidencjonowanych), so you report it on PIT-28. Until the end of 2021 you could choose between ryczałt and the tax scale (PIT-36). 2022 was a transition year in which the tax scale was still possible. That option is now gone.

File PIT-28 with the tax office competent for your place of residence on the day you file. The location of the rented property does not matter.

Rates

The ryczałt on rental income is:

• 8.5% of revenue up to 100,000 zł.
• 12.5% of the revenue above 100,000 zł.

If the property belongs to a married couple's joint property and one spouse takes all the revenue by written declaration, the 12.5% rate applies only to the amount above 200,000 zł of revenue.

The revenue can be reduced by deductions, for example paid social security contributions, donations or rehabilitation expenses. You cannot deduct expenses that you already deducted from income or counted as costs under the PIT Act. There is no deduction of the landlord's costs such as repairs from the revenue itself. The base is revenue, not profit.

What counts as revenue

Revenue from private rental is, as a rule, the agreed rent that the tenant pays. It usually takes the form of money but can be set in another form. Revenue arises when you receive the money or it is placed at your disposal, not when the contract is signed. The portal gives an example: a landlord signed a lease in January but the first rent was paid in July. From January to June there was no revenue and no tax to pay, even though the flat was let.

Some charges are not your revenue. If the contract says the tenant bears certain costs, they are not part of your rental revenue, whether the tenant pays you or pays the supplier directly. The portal lists as examples:

• Rent paid to the housing cooperative or the owners' association.
• Charges for water, electricity or gas used by the tenant.
• Internet charges, if the contract puts them on the tenant.

Deadlines

You pay the tax during the year, monthly or quarterly, and then file the annual return.

• Monthly: pay by the 20th day of the following month for the previous month. December is due by 20 January. In the portal's example, rent received on 25 August is paid by 20 September.
• Quarterly: pay by the 20th day of the month after the quarter ends, and for the fourth quarter by 20 January. You must say in your PIT-28 for the relevant year that you have chosen quarterly payment.
• Annual return: file PIT-28 from 15 February to 30 April of the following year. A return filed before 15 February counts as filed on 15 February. Pay the tax shown in the return by 30 April.

For payments during the year, use the payment form symbol PPE. For the tax shown in the annual return, use PIT-28.

How to file

You can file electronically through Twój e-PIT in the e-Urząd Skarbowy service, in the e-US mobile app under Documents and then Declarations, or through e-Deklaracje. You can also file on paper at the tax office or by post. A posted return must be sent at a Polish Post office before the deadline, ideally with proof of delivery.

Married couples

Where the rented property is part of the joint marital property, each spouse normally reports half of the revenue. The spouses can agree that one of them reports all of it. To do that, they file a written declaration with the tax office naming that spouse. The deadline is the 20th day of the month after the month of the first rental revenue of the tax year, or the end of the tax year if the first revenue comes in December. The declaration does not need to be repeated each year if it was filed on time.

Renting out property does not stop you from filing a joint return with your spouse or from filing as a single parent, but the joint or single-parent treatment applies only to income taxed on the tax scale, not to rental income taxed by ryczałt.

Practical tips for expat landlords

• Keep a record of every rent payment with the date you received it, because the date of receipt drives the tax month.
• Write in the lease which utility costs the tenant bears, so they stay out of your revenue.
• Put the 20th of each month in your calendar.
• If you have no Polish tax residence or a foreign property, check the rules for your case with the tax office or an adviser.

* Photos: Apartment block entrance in Kraków and apartment buildings in Warsaw, both CC0, Wikimedia Commons

Frequently asked questions

How is rental income taxed in Poland?

As a flat-rate ryczałt: 8.5% of revenue up to 100,000 zł and 12.5% above that, reported on PIT-28, according to the Polish tax portal.

When do I pay the tax?

Monthly or quarterly, by the 20th of the following month or quarter, and any remaining tax with the annual return by 30 April.

Can I deduct repairs from rental income?

The ryczałt is calculated on revenue, not on profit. Deductions are limited to items such as social contributions, donations and rehabilitation expenses.

When is PIT-28 due?

File it between 15 February and 30 April of the year after the tax year.

Do utilities count as my income?

Not if the contract says the tenant bears them, whether the tenant pays you or pays the supplier directly.

Sources

• Podatki.gov.pl - Dochody z najmu (updated 30 Sep 2026)
• Podatki.gov.pl - Stawki i limity