Due to recent changes in the lump sum taxation system (private rentals), many questions have arisen regarding the rental tax for married couples. In the latest article in Rzeczpospolita, a commentary by Dr. Piotr Sekulski, PhD, has been published to clarify these doubts. In the case of private rentals, married couples can save up to PLN 4,000.
The article is available at this link.
tax advisor Piotr Sekulski, PhD
How much can a married couple benefit from this? – The calculation is straightforward. If, from PLN 100,000, we pay only 8.5% instead of 12.5%, we will save PLN 4,000. This is the maximum benefit. (…) The new regulations apply to income earned from January 1, 2023. Let’s assume that the Kowalskis receive PLN 22,000 in rent per month. They had to pay 12.5% of tax for May. When settling for June (the lump sum is paid by July 20), they can return to the 8.5% rate. The tax for October will be higher again because they will exceed the threshold of PLN 200,000.
tax advisor Piotr Sekulski, PhD
(…) the higher limit applies regardless of whether the spouses have joint property (marriage community) or not. If they have a community, the rent will be considered joint income. However, as we have already mentioned, it can be fully settled by only one of the spouses. One has to inform the tax office about it. The statement in this regard should be submitted by the 20th day of the month following the receipt of the first income. If it was in December, it must be submitted by the end of the year. It only needs to be signed by one of the spouses. The choice also applies in subsequent years (unless we resign from this method of settlement).
If you have any questions about taxation, private rentals or rental tax for married couples please visit www.outsourced.pl.
