In brief

• The Senate adopted, with amendments, the amendment to the acts on PIT, CIT and the flat-rate tax concerning tax on rental income.
• The flat-rate tax on part of rental income is to rise from 12.5 percent to 15 percent from 1 January 2027.
• The higher rate will not apply to all landlords; among other things, the relationship with the tenant is decisive.
• The act returns to the Sejm after three amendments introduced by the Senate.

What the amendment changes

Upper house parlamentu zaakceptował ustawę, ale wprowadził do niej zmiany, więc wraca ona jeszcze do Sejmu. Według przepisów od 1 stycznia 2027 r. stawka ryczałtu od części przychodów z najmu wzrośnie z obecnych 12,5 proc. do 15 proc. (15 proc. podatku od najmu od 2027 r.? Senat przyjął ustawę z poprawkami – GazetaPrawna.pl)

Who will pay more

The increase will not cover all owners. Whether the higher rate applies will depend on the relationship between the parties to the lease agreement. The change may affect, among others, owners who rent premises to their own companies.

Why the relationship with the tenant matters

Two premises with the same rent may, after tax settlement, bring owners different net amounts. The difference results from who the tenant is. The amendment links the higher rate to relationships between the parties to the agreement.

Next steps in the legislative process

The Sejm passed the amendment to the acts on PIT, CIT and the flat-rate tax on 22 October 2026. The draft, previously processed as UD116, has print number 3137 in parliament. The Senate, five days after its passage, i.e. on 27 October, introduced three amendments to the act.

Further decisions are still needed before work on the provisions is complete, including the Sejm's reconsideration of the changes. Owners of rental flats should already check whether their agreements involve capital or family ties with the tenant, because that is what determines the amount of tax.

Read also

• Senat decyduje o CIT dla dużych firm i waloryzacji progów PIT w 2027 r.