Notifying the tax office of an occasional lease and paying rental tax are separate obligations. This guide explains the steps and provides an editable notification template in Polish. Information checked on 22 September 2026.
Notify the tax office within 14 days of the tenancy starting
The owner reports the agreement to the head of the tax office responsible for the owner’s place of residence. The deadline runs from the start of the tenancy, which may differ from the signing date. Keep confirmation: the tenant can ask to see it. Failure to notify means the provisions of Articles 19c and 19d do not apply. See Article 19b of the Polish Tenant Protection Act.
Download the notification template
Editable DOCX in Polish · Printable PDF in Polish
This is a suggested notification letter, not a tenancy agreement or a mandatory official form.
How to submit electronically
- Sign in to e-Urząd Skarbowy using a method that provides access to general letters, such as login.gov.pl.
- Select the general letter service and the appropriate tax office. Include the owner’s details, property address, agreement date and tenancy start date. Check that office’s requirements for attachments.
- Send the document and download the available submission confirmation. Keep it with your agreement.
The Ministry of Finance describes the service. You can also submit the letter at the office or by post, retaining proof of posting. Check before following older ePUAP instructions: electronic correspondence rules changed in 2026, as explained by the Ministry of Digital Affairs.
Tax on private rental income
Private rental income is subject to flat-rate tax: 8.5% up to PLN 100,000 annually and 12.5% on the excess. The threshold is PLN 200,000 for spouses with joint marital property who have declared that one spouse will report all the income. Repairs and management fees are not deducted as income-earning costs. Charges assigned to the tenant by the agreement may fall outside the owner’s taxable revenue. See the Ministry of Finance’s rental tax guidance.
Pay monthly, or quarterly if eligible, by the 20th day of the month following the relevant period. Submit the annual PIT-28 by 30 April of the following year. For private rentals, the quarterly payment choice is reported in the annual return, not through CEIDG.
Pay into your own tax micro-account. Notifying the lease does not replace paying and reporting the tax.
Prepare the property handover too
Record its condition, equipment and meters with a handover checklist. If you own a flat in Krakow, see how we work with owners.
This is general information about private rentals. Discuss unusual circumstances, late notification or tax questions with a qualified Polish tax adviser or lawyer.