In brief

• Income from renting out an apartment is reported in the annual PIT return.
• The landlord chooses between the tax scale and the flat-rate tax on recorded revenues (ryczałt od przychodów ewidencjonowanych).
• The return can be filed online via eUrząd Skarbowy.

Who settles rental income

A person who rents out an apartment and receives rent is obliged to report this income in the annual tax return. For such persons, the Ministry of Finance maintains a separate guide on the podatki.gov.pl website, distinct from the income categories for employment, contracts or copyright (Serwis o podatkach - Dochody z najmu - Podatki.gov.pl – podatki.gov.pl).

Forms of taxation

The taxpayer chooses the form of taxation of rental revenue. The two basic routes are the tax scale, i.e. progressive PIT rates, and the flat-rate tax on recorded revenues (ryczałt od przychodów ewidencjonowanych). The choice matters for the amount owed, because at higher incomes the scale may prove considerably more expensive than the flat rate.

Where to find details

The podatki.gov.pl website contains basic information on PIT, reliefs and deductions, rates and limits, and forms. The same rules apply to private rental where the landlord does not run a business activity.

How to settle online

For people who want to handle the matter without visiting an office, eUrząd Skarbowy (e-US) is available, offering login and electronic services. It allows you to file the return and check the status of settlements without leaving home (Serwis o podatkach - eUrząd Skarbowy (e-US) - logowanie i usługi ... – podatki.gov.pl).

Frequently asked questions

Do I have to pay tax on renting out an apartment if I rent it occasionally?

Yes, rental revenue is taxable even when renting is not frequent. The income is reported in the annual PIT return.

Where do I file the PIT return with rental income?

The return can be filed electronically via eUrząd Skarbowy, which enables login and online services.

Can I deduct costs related to the apartment?

Reliefs and deductions are described in a separate part of the website, concerning basic information and reliefs.