Will short-term rental taxation in Poland require property owners to register a business after the proposed legislation enters into force? Not automatically. The bill does not directly amend Polish tax legislation, while the tax authorities’ current approach still allows many arrangements to be treated as private rentals subject to lump-sum taxation. However, the new definition of hotel services may result in stricter scrutiny. The actual scope of services provided to guests should remain decisive.
Short-Term Rental Taxation – What Are the Current Rules?
The Polish tax authorities currently accept that apartments rented for days or weeks may be treated as private rentals. The resulting revenue is subject to lump-sum tax at 8.5%, increasing to 12.5% on the portion of annual rental revenue exceeding PLN 100,000.
The mere use of platforms such as Booking or Airbnb does not automatically mean that the landlord is carrying on a business. The same applies to owning several properties or entrusting their day-to-day management to an external operator.
This approach has been confirmed, among others, in individual tax rulings issued by the Director of the National Revenue Information Service on 16 July 2026, reference no. 0112-KDIL2-2.4011.590.2026.1.MM, and in 2025, reference no. 0112-KDIL2-2.4011.208.2025.1.WS.
Dr Piotr Sekulski, tax adviser
“Renting an apartment for short stays does not currently mean that its owner must automatically register a business. In many cases, the revenue may still be treated as private rental income and taxed at 8.5%, with the 12.5% rate applying once annual revenue exceeds PLN 100,000.”
Short-Term Rental Taxation After the Legislative Changes
The proposed legislation is intended to clarify that hotel services also include the generally available rental of houses, apartments, rooms or other accommodation for periods shorter than 30 days per customer. A Central Register of Tourist Accommodation Facilities is also expected to be established.
These changes do not directly amend the Polish Personal Income Tax Act or the Lump-Sum Tax Act. Nevertheless, the new definition and registration obligations may be used by the tax authorities as arguments that short-term rental constitutes an organised business activity.
If the rental were classified as a business activity, the owner would have to account for it as an entrepreneur. Depending on the applicable conditions, the available taxation methods could include progressive taxation, the 19% flat-rate tax or lump-sum taxation on revenue.
Business classification would also trigger health insurance contributions and, in some cases, social security contributions, bookkeeping requirements and additional administrative obligations.
What Will Determine the Tax Treatment?
The key distinction should remain the difference between simply making a property available to guests and providing a comprehensive service resembling a hotel service.
The risk of business classification increases if the owner provides cleaning during the guest’s stay, changes bed linen and towels, serves meals, provides reception services or organises additional activities. A different assessment may apply where the owner merely provides the property and is not involved in the ongoing servicing of guests.
Dr Piotr Sekulski, tax adviser
“Following the legislative changes, the actual scope of the owner’s activities should remain decisive. If the owner does not clean the property during the guest’s stay, change the bed linen, provide meals or offer additional services, there are still arguments that the arrangement constitutes private rental rather than hotel activity.”
The risk may also be lower where the owner rents the property to an operator who becomes the tenant and independently handles all guest-related services. Nevertheless, each arrangement should be assessed on the basis of both the contractual provisions and the manner in which the agreement is actually performed.
Will Private Lump-Sum Taxation Disappear?
At this stage, it cannot be concluded that the new legislation will automatically eliminate the possibility of treating short-term rentals as private rentals. The bill remains subject to the legislative process and its final wording may still change.
Property owners should nevertheless review the services they provide, their agreements with rental operators and the practical arrangements for servicing guests. It is also worth remembering that an individual tax ruling protects only its recipient and only to the extent that the facts correspond to those described in the application.
More information is available in the Polish-language article published by Rzeczpospolita, featuring comments from Dr Piotr Sekulski of Outsourced.pl.
How Can We Help?
At Outsourced.pl, we analyse short-term rental taxation models, assess whether private lump-sum taxation remains available and identify the risk of the activity being classified as a business or hotel service. We also assist with individual tax ruling applications and help property owners adapt their tax arrangements to legislative changes.
