By renting an apartment under a temporary lease agreement , you have the opportunity to protect yourself against dishonest tenants. However, in addition to signing the agreement itself, you must also fulfill several formal obligations – most importantly, report the agreement to the tax office and pay the tax . Reporting a temporary lease is mandatory to benefit from simplified eviction rules. Failure to do so results in the lease being treated as a standard civil lease.
How to report an occasional lease agreement to the tax office?
As the owner of the apartment, you have 14 days from the start of the lease to report the occasional lease agreement to the tax office.
Report the contract to the tax office
Within 14 days from the start of the lease, you must:
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Submit a written notification of the conclusion of an occasional lease agreement to the appropriate tax office (corresponding to the owner’s place of residence).
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You can do this:
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in person at the office,
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by registered mail,
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via ePUAP (if you have an electronic signature/trusted profile).
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There is no official template for the notice, but the letter should include the parties' details, the lease commencement date, the address of the premises and information that the lease is based on an occasional lease.
How to settle tax on occasional rentals?
As of 2023, a flat-rate tax will apply to income recorded as the main form of taxation for private rentals. You can no longer opt for general taxation if you don't run a business. This means you can't deduct costs from your rental income, such as management or renovations.
✅ Tax rates:
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8.5% on income up to PLN 100,000 per year from rental,
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12.5% on the excess over PLN 100,000 per year from rental income.
✅ How and when to pay tax?
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The tax must be paid monthly (or quarterly – if you have registered this mode in CEIDG) .
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Deadline: by the 20th of the month for the previous month (e.g. for July – by August 20).
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Payments should be made to the tax micro-account (you can check it on the podatki.gov.pl website).
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No monthly declarations are submitted – only the annual PIT-28 declaration .
✅ Annual settlement (PIT-28)
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To be submitted by April 30 of the following year .
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The declaration covers the entire year of rental income.
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Costs cannot be settled in the PIT-28 – the tax is calculated on the income (i.e. the entire amount paid by the tenant, without deducting costs).
Summary: What do you need to do as an owner?
| Duty | Deadline | Form |
|---|---|---|
| Reporting the contract to the tax office | 14 days from the start of the lease | Letter, ePUAP or in person |
| Tax payment | Every month by the 20th | For a micro account, lump sum 8.5%/12.5% |
| Annual settlement (PIT-28) | Until April 30th | Via e-Declarations, ePUAP, e-PIT or in person |
By following these steps, you're not only complying with the law but also protecting yourself as a landlord. In the event of problems with a tenant, a temporary lease provides expedited legal enforcement. This article is for informational purposes only and does not constitute legal or tax advice. Rules may change, and each case may require individual analysis. Therefore, it's always worth consulting with your accountant or tax advisor to ensure all formalities are completed correctly.