15. Rental tax

Property rental tax can be settled in two ways: as a private rental or as a part of business activity. Persons renting apartments privately can pay it in two ways: – lump sum: the tax rate is 8.5% and is calculated on the income (if the rental income exceeds PLN 100,000 per year, then the tax rate will be 12.5% ​​and is calculated on the surplus above this amount),

– on general rules: the tax rate is calculated on the obtained income (after deduction of costs); there are two tax thresholds: 17% and 32%. The rate for the lump sum is more favorable, however, it should be considered that the costs related to the maintenance of the property cannot be taken into account in this form.

Until recently, the choice of the form of taxation required to be reported in the form of a declaration to the competent tax office. Currently, the first rental tax payment is considered as the equivalent to choosing the form of taxation. The payment should be made by the 20th day of the month following the month in which the landlord obtained the first rental income. If the landlord has not chosen the flat-rate form of settle, it will be automatically billed on general terms.