Do you rent out a flat or premises as a private individual? Find out how to correctly settle rental income in 2026 — flat rate tax, thresholds, deadlines and new record-keeping obligations.
Private rental remains one of the more popular forms of additional income among Poles, and at the same time one of the more frequent sources of tax errors. Since 2023, the legislator has closed the possibility of settling rental income under general taxation rules — the only permitted form of taxation for individuals not conducting business activity is the flat rate tax on recorded revenue (ryczałt od przychodów ewidencjonowanych). In 2026, a new obligation in the form of JPK_RYCZ is added to this picture, changing the way records are kept. In this article we explain, step by step, how to settle private rental income in order to avoid costly mistakes.
Income from private rental is taxed at a flat rate according to two rates: • 8.5% — for revenue up to PLN 100,000 per year • 12.5% — for the surplus above PLN 100,000 per year It is worth emphasising that the PLN 100,000 threshold applies to the total rental revenue earned by the taxpayer in a given calendar year. If you rent out several properties, the income from all of them is combined. Importantly — the flat rate is calculated on revenue, not on income, which means there is no possibility of deducting costs such as renovation, loan interest or depreciation. For many landlords this means simpler record-keeping, but it requires careful monitoring of total receipts throughout the year.
Taxpayers settling rental income under the flat rate tax have two options for paying tax: 1. Monthly — the advance payment must be made by the 20th day of the month following the month in which the revenue was received. 2. Quarterly — an option available if revenue from the previous year did not exceed the equivalent of EUR 200,000; the advance payment is made by the 20th day after the end of the quarter. The advance payment is made to the taxpayer's individual tax micro-account. The annual return PIT-28 is submitted by 30 April of the year following the tax year — the same deadline applies in 2026. Missing deadlines results in late payment interest, so it is worth setting reminders or entrusting deadline monitoring to an accounting office.
From 2026, taxpayers subject to the flat rate tax on recorded revenue — including private landlords — are required to keep revenue records in electronic form compliant with the JPK_RYCZ structure. This file contains detailed data on each item of revenue: the date it was received, the amount, the flat rate applicable and the counterparty's details. JPK_RYCZ is submitted to the National Revenue Administration (Krajowa Administracja Skarbowa) together with the PIT-28 return or upon request by the tax authority during an audit. Errors in the file structure or incomplete data may result in a request for correction and, in extreme cases, penalties. It is advisable to ensure the accuracy of records from the first month of the tax year, as correcting many months retrospectively can be time-consuming.
Good news for landlords: revenue from private rental (outside business activity) is not subject to the health insurance contribution in ZUS. The obligation to pay it arises only when rental is classified as business activity — which the tax authority may do if the rental is organised, continuous and conducted for profit on a larger scale. The boundary between private rental and rental conducted as business activity can be ambiguous, particularly when renting out several premises or engaging in short-term rental (e.g. through booking platforms). In case of doubt, it is worth obtaining an individual tax ruling or consulting an adviser — incorrect classification may generate ZUS arrears going back several years.
Both long-term rental (e.g. an academic year, a multi-year lease) and short-term rental (days, weeks, tourist rental) can be settled at the flat rate of 8.5%/12.5% — provided they remain within the sphere of private rental and not business activity. The key practical differences are: • Documenting revenue — in short-term rental, receipts are more frequent and more dispersed, which requires more meticulous record-keeping for JPK_RYCZ. • Risk of reclassification — tax authorities are increasingly examining short-term rental for characteristics of business activity. • VAT — when providing accommodation services (PKWiU 55), a VAT registration obligation may arise if turnover exceeds the exemption threshold. In both cases, the key is maintaining reliable records and settling liabilities on time.
In the practice of accounting offices, the most frequently encountered errors made by taxpayers settling private rental income are: • Failure to declare the choice of flat rate tax — although since 2023 the flat rate tax is the only form of taxation, a formal choice of quarterly advance payments requires a written declaration. • Incorrect aggregation of spouses' revenue — each spouse settles their revenue separately, unless the property is jointly owned, in which case the revenue is split equally. • Omitting deposit revenue — a refundable deposit is not revenue, but a deposit credited towards rent already is. • Lack of records compliant with JPK_RYCZ — keeping notes in an Excel file not conforming to the KAS structure does not meet the 2026 requirements. Regular verification of settlements by a professional accounting office makes it possible to identify irregularities before the tax office (urząd skarbowy) does.
Private rental in 2026 combines a relatively straightforward flat rate with growing record-keeping requirements — above all JPK_RYCZ. Correct settlement requires tracking revenue thresholds, advance payment deadlines and the rules for documenting every payment received from a tenant. If you rent out a property and want to be certain that your settlements comply with current regulations, contact the Danexis accounting office — tel. +48 780 760 666 or kontakt@danexis.pl. We will be happy to find the right solution for your situation.