How to calculate rental income and settle PIT in Poland in 2025? A practical guide for owners and investors

📑 Table of contents

Renting apartments in Poland is one of the most popular forms of investment, especially among foreigners – migrants from Ukraine who are looking for a safe haven for their capital. However, as important as choosing the right property is properly settling the rental income, which means calculating income and tax. Check how to do it step by step.

How to calculate rental income in Poland?

The basis for settlements is rental income, which is all the amounts you receive from the tenant. Most often, this will be the rent plus any additional fees (e.g., for a garage, utilities – if they are not clearly separated).

👉 Example: If the tenant pays you 3000 zł per month, this is your rental income.

How to settle rental income in 2025 and who pays the tax?

The rental tax in Poland is paid by the owner of the apartment (the landlord). The landlord reports the income and pays the tax on time – in Poland, usually by the 20th day of the month for the previous month.

For migrants from UA/RU (українців та росіян у Польщі) this is very important – in Poland, the owner is responsible for settling the tax, even if the tenant comes from another country.

Settling PIT-28 online or at the office

👉 You can send PIT-28:

• through the Your e-PIT system from mid-February,
• on paper at the tax office, remembering the applicable form (for settling PIT-28 for 2020, it was version 23).

Today, most people choose online submission – it is faster, safer, and allows you to avoid queues.

Lump sum or tax scale?

In 2025, private rental in Poland can primarily be settled in the form of lump sum on recorded income:

✅ 8.5% up to 100,000 zł per year

✅ 12.5% on the excess above 100,000 zł

For several years, general rules (tax scale) have only been available for those renting as part of business activity.

How to calculate tax on rental income?

It is very simple:

(monthly income) × (lump sum rate)

For example, for 3000 zł per month and a rate of 8.5%, you will pay 255 zł in lump sum tax.

What documents are needed to settle rental income?

• Rental agreement (обов’язково, обязательно) – preferably drawn up in writing.
• Proof of rent payment by the tenant.
• If you choose the tax scale in business activity: invoices and receipts for costs (utilities, renovations, depreciation).

What are the consequences if you do not pay rental tax?

Failure to pay tax in Poland may mean:

🚨 Financial penalty

🚨 Interest on arrears

🚨 Enforcement proceedings

🚨 And in extreme cases, criminal tax proceedings.

Therefore, it is worth doing it legally right away.

What PIT in Poland for renting an apartment? – PIT-28

The settlement of the lump sum occurs in the declaration PIT-28