Polish landlords must file PIT-28 to declare rental income, subject to a flat-rate tax, with no obligation to pay social security contributions.
Private Rental Taxation in 2026
Private rental of property, including apartments, creates a tax obligation with the tax office, but does not trigger social security contributions or business activity requirements. Landlords must correctly declare rental income on their PIT return.
How is Private Rental Taxed?
Private rental is defined as the paid use of an apartment or other property by someone not engaged in property management as a business. It provides a source of income without the usual social security and business obligations, but revenue must still be reported to the tax authorities.
Flat-Rate Taxation Rules
Currently, private rental income is taxed under the flat-rate scheme for recorded revenues. For 2026, taxpayers are required to use the flat-rate tax, with no option to choose a different method.
Tax Rates and Reporting Frequency
Taxpayers are not required to notify the tax office of their flat-rate taxation status; they simply pay income tax by the 20th day of the month or quarter, depending on their chosen reporting frequency.
Combining Rental Income with Business Revenue
If a taxpayer has income from both rental properties and a business, the tax rate applied to the rental income is determined solely by the rental revenue. Business income, even if taxed under the flat-rate scheme, is not combined with rental income for tax rate calculations.
Joint Ownership and Tax Rates
If a property is rented by spouses in community property, one spouse can apply the 8.5% rate on income up to 200,000 PLN when filing the rental income.
PIT-28 Form for 2025 Income
Private rental income is reported on form PIT-28, with a deadline of April 30th. Following the standardization of rental taxation rules, there is no ambiguity regarding the correct form to use. If income from other sources was reported on PIT-36 or PIT-37 in 2025, a separate PIT-28 form must be submitted for rental income.
Filing Location
The tax return must be submitted to the tax office based on the taxpayer’s place of residence, regardless of the rental property’s location.
Completing the PIT-28 Form
To correctly complete the PIT-28 form, first determine the rental income, which is generally the rent paid by the tenant. Income is recognized when the money or benefit in kind is actually received.
If the rental agreement specifies that the tenant covers certain expenses, those expenses are not considered rental income. For example, if the tenant pays for water, electricity, or gas, these costs do not contribute to the landlord’s taxable income.
Frequently Asked Questions
Private rental of property, including apartments, is subject to taxation under the flat-rate scheme for recorded revenues.
Tax rates are 8.5% for income up to 100,000 PLN, and 12% for income exceeding that amount.
Taxpayers reporting rental income must submit form PIT-28 to the tax office.
Joint filing with a spouse is possible.
