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

📑 Table of contents

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

How to calculate rental income in Poland?

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

👉 Example: If a tenant pays you 3,000 PLN per month, this is your rental income.

How to account for rent in 2025 and who pays the tax?

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

For migrants, this is very important – in Poland, the landlord is responsible for tax settlement, even if the tenant is from another country.

Settle PIT-28 online or in the office

👉 PIT-28 you can send:

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

Today, most people choose online shipping – it’s faster, safer and avoids queues.

Lump sum or tax scale?

In 2025, private renting in Poland can be settled primarily as a lump sum from registered income:

✅ 8.5% up to PLN 100,000 per year

✅ 12.5% on the surplus above PLN 100 thousand.

For several years, the general rules (tax scale) have been available only to those who rent as a business.

How to calculate the tax on rent?

It’s very simple:

(monthly income) × (flat rate)

For example, for 3,000 zloty per month and a rate of 8.5%, you will pay 255 zloty in flat tax.

What documents are needed to settle the lease?

• Lease agreement – preferably drawn up in writing.
• Evidence of rent payment by the tenant.
• If you choose the tax scale in the business: invoices and bills for expenses (utilities, repairs, depreciation).

What are the consequences if you don’t pay rent tax?

Failure to pay tax in Poland can mean:

🚨 Financial penalty

🚨 Interest on arrears

🚨 Bailiff enforcement

🚨 And in extreme cases criminal proceedings.

That’s why it’s a good idea to do it legally right away.

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

The lump sum is settled in the PIT-28 return, usually filed by the end of April for the previous year.

Renting an apartment without tax – is it possible?

Increasingly, investors are asking: can you rent an apartment without tax? Legally – no, if you earn rental income, you must report it. However, there are strategies for tax optimization (e.g. through proper investment planning or rental insurance), which we will be happy to tell you about during a free consultation.

How to increase the profit from renting an apartment?

Tax settlements are one thing, but the key to higher rental income is also:

✅ proper preparation of the apartment (home staging),

✅ targeting rentals to a specific group (e.g., families, students, migrants),

✅ investing in safe locations.

FAQ – Frequently asked questions about rental taxation

1. is every apartment rental taxable?

Yes, any rental remuneration in Poland must be reported and tax paid.

2. what tax does the owner of an apartment in Poland pay?

Mostly it is a flat rate – 8.5% up to PLN 100,000 and 12.5% above that amount.

3. how to pay the rental tax?

By transfer to the micro tax account by the 20th of the month for the previous month.

4. does the lease agreement have to be in writing?

Yes, this is the basis for legal security and possible redress.

Want to learn more?

Make an appointment for a free consultation with an Atlant Estates expert. We will help you:

✔ select the optimal method of accounting for rent,

✔ discuss issues of buying real estate in Poland (також для українців і росіян),

✔ guide you through all the paperwork.

👉 Click and sign up for the interview

Also check out our other articles

Apartment prices in Wroclaw and Poland – June 2025

Apartment and home insurance – why should you remember it?

How to get a loan in Poland for migrants – a step-by-step guide