Rental tax calculator (ryczałt 2026)
Renting out a flat privately? Enter the rent and we will calculate ryczałt (flat-rate tax on recorded revenue), the payment dates and how much you keep after tax.
Content reviewed: October 17, 2026
- Annual rental revenue
- PLN 36,000.00
- Ryczałt for the yearEffective rate: 8.5%
- PLN 3,060.00
- What you keep after taxRevenue minus ryczałt, before your own costs (renovations, building service charge).
- PLN 32,940.00
Payment schedule
| Period | Due date | Amount |
|---|---|---|
| Month 1 | February 20, 2026 | PLN 255.00 |
| Month 2 | March 20, 2026 | PLN 255.00 |
| Month 3 | April 20, 2026 | PLN 255.00 |
| Month 4 | May 20, 2026 | PLN 255.00 |
| Month 5 | June 20, 2026 | PLN 255.00 |
| Month 6 | July 20, 2026 | PLN 255.00 |
| Month 7 | August 20, 2026 | PLN 255.00 |
| Month 8 | September 20, 2026 | PLN 255.00 |
| Month 9 | October 20, 2026 | PLN 255.00 |
| Month 10 | November 20, 2026 | PLN 255.00 |
| Month 11 | December 20, 2026 | PLN 255.00 |
| Month 12 | January 20, 2027 | PLN 255.00 |
Calculated using the rates in force in 2026. Amounts are rounded to whole zloty. The payment for December or Q4 is due by 20 January; if you file PIT-28 earlier, you pay it together with the return. Check the current rules at podatki.gov.pl.
The calculator is for information only and is not tax advice. The rules and their interpretation change: check the current rules at podatki.gov.pl or ask a tax adviser.
How we calculate ryczałt on rental income
Since 2023, income from private rental (outside a business) has been taxed only through ryczałt od przychodów ewidencjonowanych (flat-rate tax on recorded revenue). As of 2026, the rate is 8,5% on revenue up to 100 000 zł in a year and 12,5% on the amount above that.
You pay ryczałt on revenue, not on profit. You cannot deduct costs: renovations, furnishings, the building service charge or depreciation. That is why the calculator shows the amount after tax but before your own expenses.
We round tax amounts to whole zloty, as required by the Ordynacja podatkowa. Because of this, the total of your payments during the year may differ by a few zloty from the tax on the annual return.
- revenue up to 100 000 zł a year: 8,5%,
- the part above 100 000 zł: 12,5%,
- the higher rate applies from the month (quarter) in which cumulative revenue exceeds the limit.
What counts as revenue: rent and utilities
Revenue is above all the rent due from the tenant. Utility charges and czynsz administracyjny (building/service charge) are where it gets tricky.
If the contracts with the suppliers are in your name and the tenant reimburses you for electricity, gas or the building charges (so-called re-invoicing), tax authorities usually treat those amounts as your rental revenue. Some administrative courts see it differently when the tenant pays exactly for consumption according to the meters.
If the tenant has contracts with the suppliers in their own name and pays them directly, those amounts are not your revenue. In the calculator you can switch on re-invoiced utilities to see their effect on the tax.
Renting and spouses
If the flat belongs to joint marital property, the rental revenue is split in half and each spouse has their own 100 000 zł limit at the 8,5% rate. In practice, a couple can therefore have up to 200 000 zł of revenue a year without the 12,5% rate.
Spouses can also file a declaration that one of them reports all the revenue. In that case the 100 000 zł limit applies to that person only. Check the rules and deadlines for filing the declaration at podatki.gov.pl.
Payment dates and the PIT-28 return
You pay ryczałt to your personal tax micro-account (mikrorachunek podatkowy) by the 20th day of the month following the month in which you earned the revenue. You can also choose quarterly payments: by the 20th day of the month after each quarter.
The payment for December or Q4 is due by 20 January of the following year, or together with the return if you file it earlier. The PIT-28 return for a given year is usually filed by 30 April of the following year. Check the notice at podatki.gov.pl before the deadline.
Examples
A studio for 2 500 zł a month
Annual revenue: 30 000 zł. Ryczałt at 8,5%: 2 550 zł, that is 212,50 zł a month – in practice 213 zł after rounding. After tax you keep 27 450 zł.
Two flats, 9 000 zł a month in total
Annual revenue: 108 000 zł. On 100 000 zł you pay 8 500 zł, and on the excess of 8 000 zł – 1 000 zł (12,5%). In total 9 500 zł. If you split it 50/50 with your spouse, each of you has 54 000 zł of revenue and pays 4 590 zł, so 9 180 zł together.
Rent of 3 000 zł and 400 zł of re-invoiced utilities
If the utilities are in your name and the tenant reimburses them, annual revenue is 40 800 zł instead of 36 000 zł. Ryczałt rises from 3 060 zł to 3 468 zł.
Useful tools and guides
Frequently asked questions
How much is the tax on renting out a flat in 2026?
For private rental you pay ryczałt (flat-rate tax on revenue): 8,5% on revenue up to 100 000 zł a year and 12,5% on the excess. This is the position as of 2026; check the current rules at podatki.gov.pl.
Can I deduct costs, such as a renovation?
No. Ryczałt is calculated on revenue, without costs. Renovations, furnishings and depreciation do not reduce the tax on private rental.
Do I pay health insurance contributions on private rental?
As of 2026, revenue from private rental outside a business is not a basis for health insurance contributions. It is different when you rent through a company.
Is re-invoiced utility money revenue?
Usually yes, if the contracts with the suppliers are in your name and the tenant reimburses you the costs. If the tenant pays the suppliers directly, it is not your revenue. Interpretations vary, so in doubtful cases it is worth asking an adviser.
By when do I pay ryczałt and file PIT-28?
Payments: by the 20th day of the following month (or after the quarter). For December: by 20 January, or together with the return if you file it earlier. PIT-28 is usually filed by 30 April of the following year.
Do I have to choose a form of taxation or register the rental?
Since 2023, ryczałt has been the only form of taxation for private rental, so you do not choose a form: you simply pay ryczałt and file PIT-28. Concluding a najem okazjonalny (occasional lease) agreement must additionally be reported to the tax office within 14 days of the start of the lease.