Can I tax rental income with the lump-sum (ryczałt)?
Yes — private rental is now taxed only by the lump-sum. Since 2023, revenue from private rental (outside business) is taxed only by the recorded-revenue lump-sum — you can no longer choose general rules or deduct costs. The rates are 8.5% of revenue up to a 100,000 zł annual limit and 12.5% on the excess above 100,000 zł. The 100,000 zł limit covers the whole year and all rented properties together (and for spouses in community — jointly, with an option to raise the limit by declaration). You pay the tax monthly or quarterly, and file the annual PIT-28 return by 30 April of the next year. The rent is taxed; charges paid by the tenant for utilities usually aren't included.
📋 The rules
- Private rental: since 2023 only the lump-sum (no costs)
- Rate 8.5% up to 100,000 zł revenue a year
- 12.5% on the excess above 100,000 zł
- Tax paid monthly or quarterly
- Return PIT-28 by 30 April
🔓 Exceptions
- Rental within a business: different taxation rules
- Spouses in community: a joint limit, with an option to raise it by declaration
- Utility charges paid by the tenant: usually outside the revenue
⚠️ Penalties & fines
Not paying the lump-sum on time or not filing the PIT-28 return risks interest and fiscal-criminal liability — the effects can be eased by an active regret notice. Mind the limit trap: above 100,000 zł of revenue the higher 12.5% rate applies to the excess, so it's worth monitoring total revenue during the year. To settle rental correctly: record revenue (rent), pay the lump-sum monthly or quarterly to the micro-account, watch the 100,000 zł limit, and after the year file PIT-28 by 30 April. For renting several units or marital community, consider consulting a tax adviser.
📎 Official sources
❓ Frequently asked
How is private rental taxed in 2026?
Only by the recorded-revenue lump-sum. Since 2023 private rental can no longer be settled on general rules or have costs deducted. The lump-sum rates are 8.5% of revenue up to 100,000 zł a year and 12.5% on the excess above that limit.
What is the 100,000 zł limit for rental?
It's the annual revenue limit up to which the 8.5% rate applies. Above 100,000 zł the 12.5% rate applies to the excess. The limit covers all of a taxpayer's rented properties together. For spouses in community it's counted jointly, with an option to raise it by declaration.
When and how do I pay rental tax?
The lump-sum is paid to an individual tax micro-account — monthly or, by choice, quarterly. After the year you file a PIT-28 return by 30 April of the next year. The choice of quarterly payment of the lump-sum is indicated in that PIT-28 return.
Are utility charges included in revenue?
As a rule the rent — the owner's remuneration — is taxed. Utility charges (e.g. for media, community fees) paid by the tenant usually aren't included in revenue, if the contract clearly states they fall on the tenant. It's worth setting this out precisely in the contract.
What's the penalty for not settling rental?
Not paying the lump-sum on time or not filing PIT-28 risks interest for delay and fiscal-criminal liability. The effects can be eased by filing an active regret notice and paying the arrears. So rental is worth settling on an ongoing basis and watching the annual return deadline.
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