Rental and Trademark for Your Own Company: Draft Changes to the Flat-Rate Tax 2027

A partner rents a premises to their own company or grants it the right to use a trademark. The considered tax package proposes specific flat-rate rules for certain revenues from transactions with related entities. We explain what the proposal concerns and how to prepare the documents.

Status checked: November 2, 2026. We are not a law firm. This guide is for informational and educational purposes; it does not constitute individual legal or tax advice. The final content of the regulations may change. Before amending the contract or method of settlement, consult the matter with a tax advisor.

What is the status of the change

The solutions concerning rental and intellectual property rights are included in the package processed as parliamentary print 3137. The Sejm passed the law on October 22, 2026, and the Senate introduced amendments on October 27. Further decisions by the Sejm, potential signing, and announcement are significant for the final wording. The planned date is not yet a guaranteed date of entry into force. Progress of work in the Senate.

This package is not the same act as print 3147, which considers a limit of 250,000 euros for the flat-rate tax and the proposed rate on the excess over 300,000 euros. Amendments to one act do not automatically imply changes to the other.

What does rental to a related entity concern

In parliamentary work, a proposal for a 15% flat rate on the excess over 100,000 PLN of rental income obtained from related entities was presented, provided that the conditions specified in the law are met. This does not mean that every rental or the entire amount of rent from each person will be subject to 15%. It is necessary to distinguish between the part of the income below the threshold, the excess, the type of rental, and the status of the other party.

Connection does not always boil down to directly holding 25% of shares. Indirect connections or other rights specified in the statutory definition may also be significant. Before applying the rate, it is necessary to check the entire chain of connections, the parties to the contract, and the final text of the law. Explanation by the ministry representative during parliamentary work.

Calculation example

Assuming solely for illustration that the income from qualified rental amounts to 160,000 PLN in the year and other rules do not change the basis. At a rate of 8.5% for the first 100,000 PLN and 12.5% for the remaining 60,000 PLN, the tax would amount to 16,000 PLN. With the 15% variant for this excess, it would amount to 17,500 PLN. The difference is 1,500 PLN. This is a simplified example and not an assessment of the qualification of a specific contract nor a guarantee that the regulations will enter into force in this wording.

Trademark and other rights

The draft also presents a 17% flat rate for certain revenues from granting intellectual property rights to related entities. It should not be assumed that every licensing fee or every lease of a trademark will be settled identically. The proper qualification depends on the law, the type of income, the parties, connections, and the regulations that will ultimately be adopted.

Check whether the contract concerns the right to use, transfer of rights, or other performance. It may also be significant whether the income arises in business activity and whether the chosen form of taxation applies to it at all. The title of the contract alone does not resolve all issues.

Documents and actions for the company

1. Prepare contracts, annexes, and a list of payments, including dates and parties to the transaction.
2. Detail direct and indirect shares, voting rights, and other connections that require assessment under the law.
3. Separate revenues from potentially related entities from other inflows and check how to calculate the threshold.
4. Ask an advisor for a settlement variant according to current law and according to the changes ultimately adopted.
5. Before changing contracts, also assess other tax regulations, including potential transfer pricing requirements or corporate taxation rules. They do not automatically arise from the term "flat-rate" alone.

Sources