Renting in Poland in 2026: How to prepare for changes in taxes, regulations and market expectations?
- 1 The Polish Deal changed the rules of the game
- 2. lump sum – simple, but not always without pitfalls
- 3. rental is a business like any other
- 4. private lease vs. business activity
- 5. company or family foundation?
- 6. shifting fees to the tenant – how to do it legally?
- 7 Upcoming changes in the law and taxes
- 8. what to do before 2026? Checklist for the investor
- 9. summary
The Polish rental market is constantly changing. Rising costs, changes in tax regulations and increasing tenant expectations mean that investing in rental properties requires increasing professionalism and a strategic approach.
In this article, we’ve compiled key changes, observations and recommendations for private leases, businesses, partnerships and family foundations. Find out what to do to sleep soundly as an investor in 2026.
1. the Polish order changed the rules of the game
The biggest breakthrough in recent years has come from the changes introduced by the so-called “Polish Deal. In particular:
- Elimination of housing depreciation,
- Elimination of general rules in private leases,
- Mandatory flat rate on income (8.5% or 12.5%).
The effect? More and more investors have switched to flat-rate private rentals, which, according to 2023 data, already included more than one million people.
2. lump sum – simple, but not always without pitfalls
A lump sum lease is relatively simple, but investors still make mistakes:
- underestimate revenues, such as by subtracting commissions from management companies,
- They misconstrue contracts and incorrectly pass on fees to tenants,
- They only account for the funds received “on hand,” instead of the total rent.
A well-drafted rental agreement should clearly separate rent and ancillary fees (utilities, garbage, etc.) to legally reduce the tax base.
3. rental is a business like any other
Rental housing – regardless of legal form – requires a business approach:
- Identify the target group of tenants,
- properly prepared offer,
- professional service,
- rapid response to changes in demand and seasonality.
The market is increasingly seeing companies using CRM, automation and active marketing. Simple ads and low-quality photos are no longer enough.
4. private lease vs. business activity
After the 2021 ruling of the Supreme Administrative Court, it is possible to operate even a large portfolio of private rental housing – with no limit on the number of units.
Today, the decision whether to rent as an individual or as part of a business depends mainly on:
- Profitability (taxes, Social Security),
- Creditworthiness (banks prefer business income),
- Thescale and development plans of the portfolio.
5 Company or family foundation?
When is a partnership worth considering?
- If you have reached the limit of creditworthiness as an individual.
- If the goal is to separate assets from business risk.
- When the funds for the purchase of housing come from the company and the payment to PESEL generates additional tax.
Family foundation – when does it make sense?
- When an investor has a larger estate and wants to ensure succession.
- When the goal is to protect wealth and reinvest it without taxation.
- From a certain scale – running a foundation is a cost similar to a limited liability company.
6. shifting fees to the tenant – how to do it legally?
In a lump sum, costs cannot be deducted, so an important optimization tool is to pass on some of the costs (such as utilities) to the tenant.
Key principles:
- records must be precise and separate rent and fees,
- In an ordinary lease agreement, only fees independent of the landlord (utilities) can be passed on,
- Other costs, such as fees to the community, can only be passed on in an occasional lease.
7 Upcoming changes in laws and taxes
The government plans further sealing and modifications in 2025:
- Limitation of housing relief – only for people without other properties,
- Increasing the flat rate to 17% when renting to your own company,
- A possible increase in the lump sum in private rentals in the future,
- New registration and licensing obligations for short-term rentals,
- Increasing fiscal control thanks to data from platforms (Booking, OLX, Airbnb, etc.).
8 What to do before 2026? Checklist for the investor
🔲 Analyze how to account for rent – does it still pay to go private, or is it time for a partnership?
🔲 Review contracts with tenants – do provisions allow you to legally flip fees?
🔲 Think about diversification:
- investments abroad,
- Other asset classes (bonds, stocks).
🔲 Evaluate the sense of establishing a family foundation if you have more assets and are thinking about succession.
🔲 Consider the rising Social Security and business burdens – maybe it’s time for a partnership?
9 Summary
The rental market in Poland is becoming increasingly demanding and regulated. In 2026, investors who do not adapt to new regulations and market expectations may lose not only profitability, but also the security of their investments.
This is a good time to rethink the structure of the business, optimize the forms of billing and ensure the professionalization of tenant services.
At Atlant Estates, we advise our clients, find a good profitable property, effectively prepare the apartment for medium-term rental, and help with management and tenant acquisition.
Contact us if you want to find out how to increase the profit from renting your apartment.
📞 +48 459 569 303
📧 office@atlantestates.com
