The Polish Senate adopted on 29 October 2026 an amendment increasing the flat-rate (ryczałt) tax on certain rental income from 12.5% to 15%, effective 1 January 2027. The final rate may be influenced by the rent level agreed with the tenant. The change affects individual landlords and those renting properties to their own companies.
Key Takeaways
- Rate Increase: The 2.5 percentage point hike raises effective tax burden on rental yields.
- Rent Linkage Mechanism: The statute ties the applicable rate to the rent amount relative to market benchmarks, introducing complexity.
- Corporate Structures: Owners leasing premises to their own spółki (limited liability companies) must reassess tax efficiency of such arrangements.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement