📋 TL;DR: Private rental income in Poland is taxed as a flat-rate tax on recorded revenue - 8.5% up to PLN 100,000 of annual revenue and 12.5% on the excess. You file a declaration choosing this taxation method once, at the first rent payment you receive in a given year. Payment deadline: by the 20th of the month following the month you received the rent.
Rental income tax is one of the first questions every owner asks when handing over an apartment for management. The good news: the rules are simpler than they seem, and with the right setup, filing takes a few minutes a month.
Flat-rate tax on recorded revenue
For several years now, private rental (outside of a registered business) in Poland has been taxed exclusively on a flat-rate basis. You don't deduct costs of earning revenue - you pay tax on the actual rent you received, not on profit after deducting expenses.
Flat-rate tax rates in 2026
- 8.5% - on revenue up to PLN 100,000 per year
- 12.5% - on the excess above PLN 100,000 per year
For most owners renting one or two apartments in Szczecin, this means an 8.5% rate all year round.
How and when to file the declaration
You notify the head of the tax office of your choice of flat-rate taxation no later than the 20th day of the month following the month in which you received your first rental income in a given tax year. If you don't change your taxation method, no new declaration is needed in following years - it applies automatically until you change it.
Payment deadlines
You pay the flat-rate tax yourself, without any notice from the tax office, by the 20th of the month for the previous month (and for December, by the deadline for filing your annual return). You file the annual PIT-28 return by the end of April of the following year.
What if you hand your property over for management?
Handing over an apartment for management to a company like Barnat Nieruchomości doesn't change the taxation rules - the owner remains the taxpayer. The practical difference: as part of our property management service, we keep track of payment deadlines and settlements for you, so you don't have to collect transfer confirmations and track deadlines yourself.
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Filing rental income tax boils down to three things: choosing the flat-rate method (8.5%/12.5%), keeping to the 20th-of-the-month payment deadline, and filing the PIT-28 by the end of April. The information above is general in nature - for your individual tax situation, it's worth consulting an accountant or tax advisor.