Renting an Inherited or Gifted Apartment: 8.5% Flat Rate, Occasional Rental, and Pitfalls (2026)

You have an apartment from an inheritance or a gift and instead of selling it, you want to rent it out? This is often the best scenario: the apartment earns money, and you do not lose the option to sell in the future. Taxes on private rentals are simple today (8.5% flat rate), but the devil is in the details: the type of contract determines how easily you can reclaim the apartment from a problematic tenant, co-ownership from inheritance complicates settlements, and if you used the housing relief when inheriting – renting it out may cost you that relief. This guide gathers everything in one place: taxes, contracts (regular vs occasional), tenant rights, short-term rentals, and the situation of owners living abroad.

Last verification: July 20, 2026. Informational material – not legal or tax advice. Regulations and interpretations may change; consult a tax advisor, lawyer, or the National Tax Information Office for specific matters.

In Brief

Tax on Private Rental – Simpler Than You Think

Since 2023, private rental (outside of business activity) is settled exclusively with a flat rate on recorded income. You do not choose the form, you do not submit any notifications – the flat rate applies automatically.

What Counts as Income and What Does Not

• Income: rental fee that goes into your pocket.
• Not income: deposit (refundable) or utilities and administrative rent that the tenant covers according to the contract – therefore, separate in the contract “rent for the owner” from operating costs. This is an established interpretative practice – a well-structured contract realistically reduces tax.

Spouses

By default, income from joint property is settled equally – and each has its own limit of 100,000 PLN for the 8.5% rate (i.e., a total of 200,000 PLN “per couple”). They can also submit a written declaration for one of them to tax the entire amount (without an official form, by the 20th of the month after the first income of the year) – then one settles everything, and their limit increases to 200,000 PLN (Article 12, paragraphs 6–13 of the flat rate act). The declaration also applies in subsequent years until revoked.

Contract: Regular Rental or Occasional Rental?

Specifics of an Inherited Apartment

Multiple Heirs = Co-Ownership

• Each co-owner settles the flat rate proportionally to their share – separate payments and separate PIT-28s.
• Renting out the apartment is generally a management act of a common thing – a majority agreement counted by shares is needed; in case of a dispute, the court or... division of inheritance remains (we wrote about it in the guide on inherited apartments).
• Practical advice: before renting, write a simple management agreement among yourselves (who signs contracts, who collects rent, how you divide the income).

Tenant “in Inheritance”

If the deceased rented out the apartment, the rental agreement does not expire – as an heir, you step into the landlord's rights: you take over the rent (and its taxation), the deposit, and the obligations from the contract.

110 m² Housing Relief and Renting – A Silent Trap

If you benefited from the relief under Article 16 of the SD Act when acquiring the inheritance (distant relatives, strangers), the condition is to reside with permanent registration for 5 years and not to sell the apartment. Moving out and renting the entire apartment during this period means failing to meet the conditions – and a tax payment is due. The closest family exempted by SD-Z2 is not affected by this issue.

Gifted Apartment and Revocation of the Gift

Renting out a gifted apartment is fully legal and does not require the donor's consent – unless the deed established a servitude of residence (then the donor has the right to live there, and that part of the apartment cannot be rented) or other restrictions were agreed upon. Also, remember that rental income does not change the rules of the reserved portion or the 5-year PIT countdown.

Step by Step: From Keys to First Rent

1. Organize Legal Status

   Entry in the land and mortgage register in your name (after inheritance/gift), settlements with the municipality (IN-1), possible division of inheritance or co-owners' management agreement.

2. Prepare the Apartment and Documentation

   Photos of the condition, handing-over protocol with meter readings, invoices for renovations (you cannot deduct them from the rental, but they will reduce tax when selling in the future).

3. Verify the Tenant and Choose the Form of Contract

   For safety – occasional rental: fixed-term contract + notarial declaration from the tenant + indication of a backup apartment. Deposit (usually 1–2 rents, statutory limits above).

4. Occasional Rental? Report to the Tax Office within 14 Days

   The notification (a regular letter, without an official form) is submitted to the head of the tax office appropriate according to your place of residence, within 14 days from the start of the rental (Article 19b of the Tenant Rights Protection Act). Without notification, the contract acts as a regular rental – you lose the quick eviction path. Regular rental does not require any notification at all.

5. Pay the Flat Rate and Monitor the 100,000 PLN Threshold

   Payment by the 20th of the following month (tax micro-account), symbol PPE. On the excess over 100,000 PLN per year – 12.5%.

6. Submit PIT-28 by April 30

   Most easily through the e-Tax Office (the Your e-PIT service includes PIT-28).

Short-Term Rental (Airbnb, Booking) – A Different League

• Renting by the day is accommodation services (PKWiU 55), not private rental – with organized, continuous activity, the tax office treats it as business activity (contributions, business obligations). However, the flat rate is the same: 8.5% / 12.5% over 100,000 PLN (Article 12, paragraph 1, point 4, letter c of the flat rate act) – in business, you can also choose a scale or linear tax with costs.
• VAT: long-term rental for residential purposes is exempt from VAT (Article 43, paragraph 1, point 36); short-term accommodation is subject to an 8% rate – in practice, small landlords are protected by an exemption threshold of 200,000 PLN in annual turnover.
• Property Tax Increases: with daily rentals, the apartment is “occupied for business activity” – the municipality can impose a rate many times higher than the residential rate (as justified by the resolution of the NSA III FPS 2/24).
• Platforms Report You to the Tax Office: from July 1, 2024 (the act implementing DAC7, Dz.U. 2024, item 879), Airbnb, Booking, and similar services will provide the administration with data on hosts and their income – the first reports covered the years 2023–2024, and subsequent ones are submitted every January. Discrepancies with your PIT will be revealed automatically.
• Also check the community/cooperative regulations – sometimes, short-term rentals are restricted by resolutions.

Owner Abroad – How to Manage from the USA, UK, or Germany

• Tax Always in Poland: income from property located in Poland is taxed in Poland – also for non-residents (Poland-USA tax treaty from 1974, Article 7: income from property taxed in the state where it is located). You settle the flat rate and PIT-28 the same as a resident; for non-residents, the appropriate tax office is designated in the province where the apartment is located (e.g., Mazowieckie – Third Tax Office Warsaw-Centrum).
• In the Country of Residence you usually also report the rental (e.g., the USA taxes worldwide income), with a credit for Polish tax according to the double taxation avoidance agreement – consult with a local accountant.
• Management on Site: power of attorney for a trusted person or a professional manager (usually 8–15% of the rent). Power of attorney from abroad – notarized, with apostille and sworn translation.
• Account and Micro-Account: you pay the flat rate to your tax micro-account; make sure you have PESEL/NIP and access to the e-Tax Office (trusted profile or e-ID).
• Occasional rental is particularly worth the effort when you are 8,000 km from the apartment.

Little Known Facts and Tricks

• Separate Rent from Fees in the Contract – utilities and administrative rent paid by the tenant are not your income; a poorly written contract (“the tenant pays 3,000 PLN, everything included”) inflates the tax.
• Property Tax Remains “Residential” with long-term rental for residential purposes – you do not switch to a much higher “business” rate (confirmed by the NSA resolution from 2024).
• Tenant Registration Changes Nothing – it does not give them rights to the apartment and does not affect your taxes.
• Renting Does Not Ruin Future Sales: the 5-year countdown for tax-free sale runs independently of the rental, and for inheritance – from the acquisition by the deceased. You can also sell a rented apartment and benefit from the housing relief.
• Keep Renovation Invoices for Years – you will not use them with the flat rate, but when selling before 5 years, they will reduce income (Article 22, paragraphs 6c–6d of the PIT Act).
• Vacancy = No Tax – you pay the flat rate only on the rent actually received; months without a tenant do not generate tax.

Common Mistakes

• Occasional Rental Without Notification within 14 Days – all advantages of this form are lost.
• One Amount “for Everything” in the Contract – you pay the flat rate also on the tenant's utilities.
• Renting an Apartment Subject to the 110 m² Relief during the 5-year residency period.
• Renting a Shared Apartment Without Consent from Other Heirs – risk of disputes and settlements.
• Lack of Handover Protocol and Tenant Verification – the most expensive savings in the world.
• Late Flat Rate Payments – interest; the deadline is the 20th of the following month.
• Short-Term Rental “Under the Radar” – platforms report income anyway (DAC7).
• Non-Resident Settling Rental Only Abroad – property in Poland is always subject to Polish tax.

Frequently Asked Questions

Do I need to report the rental of the apartment to the tax office?

For regular rental – no. You simply pay the flat rate by the 20th of the following month and submit the annual PIT-28. The only mandatory (within 14 days) is the notification of the occasional rental agreement – and it is in your interest.

How much tax will I actually pay on a rent of 3,000 PLN per month?

If 3,000 PLN is the rent “for you” (utilities settled separately): 8.5% × 3,000 PLN = 255 PLN per month. Annually 36,000 PLN income → 3,060 PLN tax, without contributions.

I inherited an apartment with my brother. How do we settle the rental?

Proportionally to shares – each pays their flat rate and submits their own PIT-28 (50% income each with equal shares). For renting, you need the consent of the majority of shares.

Can I rent an apartment where my mother has a lifelong servitude?

An apartment occupied by a person entitled to servitude – in practice, no (her right to reside is effective against everyone). Renting part not covered by the servitude or with the consent of all interested parties may be possible – consult with a lawyer.

I live in the USA. Do I report the rental from Poland in both countries?

In Poland always (flat rate + PIT-28). In the USA, you additionally report it in your declaration with a credit for Polish tax (foreign tax credit) – details with an American accountant.

What if the tenant stops paying?

In a regular rental: written notice with an additional month's deadline after arrears for three full periods, then termination and possibly court (with a winter protection period). In occasional rental: request for eviction, and after the deadline – application for enforcement of the notarial declaration and enforcement proceedings. The difference in time and nerves can be huge.

Will renting prevent me from selling the apartment later without tax?

No – the 5 years (for inheritance: from acquisition by the deceased) runs independently of the rental. Selling a rented apartment will be settled like any other – see the guide Selling an Apartment Before the 5-Year Period.

Fact-Check Summary

Sources