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Everything you need to know before buying real estate is included in our Poland Property Pack
Renting out property in Poland offers attractive opportunities for both foreign and local investors, with rental yields ranging from 5% to 6.5% in major cities as of September 2025.
Property owners can legally rent to any tenant regardless of nationality, but must navigate specific tax obligations, including a Polish NIP requirement and lump-sum taxation rates of 8.5% on gross rental income up to PLN 100,000 annually.
If you want to go deeper, you can check our pack of documents related to the real estate market in Poland, based on reliable facts and data, not opinions or rumors.
Property rental in Poland requires a Polish tax ID (NIP), written lease agreements, and adherence to lump-sum taxation at 8.5% for income up to PLN 100,000 annually.
Major cities like Warsaw, Kraków, and Gdańsk offer rental yields of 5-6.5%, with no restrictions on renting to foreign nationals and standard property management fees of 5-10% of monthly rent.
| Requirement | Details | Timeline/Cost |
|---|---|---|
| Polish Tax ID (NIP) | Required for all rental income earners | Free application with passport |
| Tax Rate | 8.5% up to PLN 100,000, 12.5% above | Monthly/quarterly reporting |
| Lease Agreement | Written contract defining all terms | 1-2 months security deposit |
| Property Management | Optional professional management | 5-10% of monthly rent + VAT |
| Rental Yields | Warsaw: 5-6.5%, Kraków: 5-6% | Gross yields before expenses |
| Insurance | Landlord insurance recommended | Varies by property value |
| Maintenance Costs | Regular upkeep and repairs | EUR 1.5-2.5/m² monthly |
What specific legal requirements must I meet to rent out property in Poland?
You can rent out property in Poland regardless of your nationality, with no legal restrictions preventing foreign property owners from becoming landlords.
The most critical requirement is creating a written lease agreement called "Umowa najmu" that clearly defines the property details, lease duration, monthly rent amount, security deposit, and the rights and obligations of both parties.
You must provide several essential documents to tenants including proof of property ownership, the property's technical passport, your personal identification, a certificate showing no outstanding utility debts, and a detailed handover report documenting the property's condition.
While property registration in the Land and Mortgage Register is mandatory for ownership, registering individual lease agreements is not required by law but remains a recommended best practice for legal protection.
Security deposits are standard practice in Poland, typically ranging from one to two months' rent, and must be clearly specified in your lease agreement.
Do I need a Polish tax ID to rent out property in Poland?
Yes, you absolutely need a Polish NIP (Numer Identyfikacji Podatkowej) if you earn rental income from Polish property, regardless of whether you're a resident or non-resident.
Foreign property owners can obtain a NIP using their passport and a Polish address, which can be the rental property address itself, along with a copy of the lease contract as supporting evidence.
The NIP application process is free and can be completed at any Polish tax office or online through the government portal.
This tax identification number is essential for reporting rental income and fulfilling your tax obligations to the Polish tax authorities.
It's something we develop in our Poland property pack.
What are the tax rates for rental income in Poland and what deductions can I claim?
As of September 2025, private landlords in Poland must use the lump-sum taxation system with rates of 8.5% on gross rental income up to PLN 100,000 annually, and 12.5% on any amount exceeding this threshold.
Unfortunately, under the lump-sum taxation regime, you cannot claim any deductions including maintenance costs, mortgage interest payments, renovation expenses, or depreciation.
Married couples who jointly own property can effectively double the lower tax band to PLN 200,000 before the higher 12.5% rate applies, providing a significant tax advantage for joint ownership structures.
If you register your rental activity as a business rather than private rental, you may be subject to the flat 19% Corporate Income Tax (CIT) but gain access to various business expense deductions including maintenance, insurance, utilities, and property depreciation.
The choice between private rental taxation and business taxation depends on your specific circumstances and should be evaluated based on your expected rental income and deductible expenses.
How do I report rental income to Polish tax authorities and what forms are required?
You must report rental income to the Polish tax office on either a monthly or quarterly basis, with payments due by the 20th of the month following the reporting period.
Annual tax reporting requires filing the PIT-28 form, which must be submitted by the end of April in the year following the tax year.
If you jointly own property with your spouse and want to benefit from the doubled PLN 200,000 threshold, you must submit a one-time joint declaration by the 20th of the month after receiving your first rental income.
All tax reporting can be completed online through the Polish tax authority's e-filing system, though you may also submit paper forms at local tax offices.
Maintaining detailed records of all rental income received, including dates and amounts, is essential for accurate reporting and potential tax audits.
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What local property laws in Poland should I understand before renting out my property?
Polish rental law recognizes three distinct types of rental contracts: standard leases (available to all landlords), occasional leases (restricted to private individuals), and institutional leases (for business entities), each with different rules for renewals, terminations, and eviction procedures.
As a landlord, you have legal obligations to maintain the property in safe, habitable condition, ensure compliance with fire safety and building codes, and respond promptly to urgent repair requests from tenants.
Property ownership must be properly registered in the Land and Mortgage Register, and any changes in ownership status must be updated accordingly.
Polish law provides strong tenant protections, requiring landlords to give at least three months' notice for rent increases or lease terminations under most standard rental agreements.
Understanding these legal frameworks is crucial for avoiding costly disputes and ensuring compliance with Polish rental regulations.
What tenant rights in Poland do I need to know as a landlord?
Polish tenants have fundamental rights to safe and habitable housing, which means you must ensure the property meets basic safety standards and building code requirements.
Tenants are entitled to privacy and quiet enjoyment of the property, requiring you to provide reasonable notice before entering the premises for inspections or repairs.
You must respond promptly to repair requests, especially for issues affecting habitability such as heating, plumbing, or electrical problems that pose safety risks.
Tenants have the right to the return of their security deposit at the end of the lease term, provided they haven't caused damage beyond normal wear and tear.
Understanding these rights helps prevent legal disputes and maintains positive landlord-tenant relationships throughout the rental period.
What does the rental contract process look like in Poland and what terms are legally required?
| Contract Element | Legal Requirement | Best Practice |
|---|---|---|
| Property Description | Must include full address and specifications | Include room count, square meters, furnishing details |
| Lease Duration | Define clear start and end dates | Consider automatic renewal clauses |
| Rent Amount | Specify monthly rent and payment schedule | Include acceptable payment methods |
| Security Deposit | State deposit amount and return conditions | Document property condition at move-in |
| Utility Obligations | Clarify who pays for utilities and services | Specify meter readings and billing procedures |
| Termination Clauses | Include notice periods and termination procedures | Define early termination penalties if applicable |
| Maintenance Responsibilities | Specify landlord and tenant obligations | Include emergency contact procedures |
What rental yields can I expect in Poland's major cities?
As of September 2025, Warsaw offers the highest rental yields among Polish cities, ranging from 5% to 6.5% annually for well-located residential properties.
Kraków and Gdańsk both provide competitive yields of 5% to 6%, with slight variations depending on the specific neighborhood and property type.
Properties located outside central districts often achieve slightly higher yields due to lower purchase prices, though this must be balanced against potentially longer vacancy periods and lower rental demand.
These yield calculations are based on gross rental income before accounting for expenses such as property management fees, maintenance costs, taxes, and insurance.
It's something we develop in our Poland property pack.
We did some research and made this infographic to help you quickly compare rental yields of the major cities in Poland versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you're planning to invest there.
Are there restrictions on renting property to foreign nationals in Poland?
No, there are absolutely no legal restrictions on renting property to foreign nationals in Poland.
Property owners can rent to tenants of any nationality without requiring special permits or facing additional regulatory requirements.
Foreign tenants have the same rights and obligations as Polish citizens under rental law, and lease agreements follow identical procedures regardless of tenant nationality.
This open rental market makes Poland attractive for international property investors who want flexibility in tenant selection.
The lack of nationality restrictions also provides access to a broader tenant pool, potentially reducing vacancy periods in major cities with significant expat populations.
What should I know about property insurance for rental properties in Poland?
Landlord insurance (ubezpieczenie nieruchomości) is highly recommended and typically covers damage from fire, flood, vandalism, and other specified risks to the physical property structure.
Optional landlord liability insurance provides additional protection against claims from tenants or third parties who may be injured on your property.
Insurance premiums vary based on property value, location, age of the building, and the specific coverage levels you choose.
Many insurance policies also offer coverage for loss of rental income during periods when the property becomes uninhabitable due to covered damages.
Working with insurance providers experienced in rental property coverage ensures you understand policy exclusions and coverage limitations that could affect your investment.
How can I legally evict tenants in Poland if they violate lease terms?
For standard lease agreements, eviction typically requires obtaining a court judgment, which can involve lengthy legal proceedings that may take several months to complete.
Occasional and institutional lease agreements may permit faster eviction procedures if specific clauses are included in the contract, though proper legal steps and documentation requirements still apply.
Common grounds for eviction include non-payment of rent, significant property damage, violating lease terms, or using the property for unauthorized purposes.
The eviction process requires proper legal documentation, formal notices to tenants, and often legal representation to navigate the court system effectively.
Prevention through thorough tenant screening, clear lease terms, and regular communication often proves more effective than dealing with problematic tenants after they're already in the property.
What costs should I expect for managing rental property in Poland?
Professional property management services typically charge 5% to 10% of monthly rental income plus VAT, covering tenant placement, rent collection, maintenance coordination, and legal compliance.
Regular maintenance costs average EUR 1.5 to 2.5 per square meter monthly for routine upkeep, though this excludes major repairs or renovations that may arise unexpectedly.
Annual property taxes must be paid by landlords and vary based on property value and local municipal rates.
Building administration fees for apartment buildings are often the landlord's responsibility and can range from PLN 3 to 8 per square meter monthly depending on building amenities and services.
It's something we develop in our Poland property pack.
Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Renting out property in Poland offers attractive opportunities for investors willing to navigate the country's specific legal and tax requirements.
With rental yields of 5-6.5% in major cities and no restrictions on foreign tenants, Poland provides a solid foundation for rental property investment when properly managed.
Sources
- Dudkowiak - Real Estate Law in Poland Legal Guide 2025
- Dudkowiak - Property Lease Guide
- Simpl.rent - Renting Property in Poland Ultimate Guide
- Consultant.net.pl - How to Rent Property in Poland
- Global Property Guide - Poland Landlord and Tenant
- Consul Law Firm - Taxes and Regulations for Property Owners
- Latwy Start - NIP Poland Guide
- Global Property Guide - Poland Taxes and Costs
- PwC Tax Summaries - Poland Individual Taxes
- Rendin.pl - Poland Rental Taxes