Poland – Property Letting

How does the property letting process work in Poland?

Polish law imposes no nationality-based obstacles on property owners wishing to become landlords — citizens and non-citizens alike may freely rent out residential property. The overall process encompasses preparing the dwelling, advertising it to prospective tenants, carrying out appropriate checks, entering into a written agreement, and fulfilling ongoing tax and maintenance responsibilities.

Landlords typically list properties on Polish platforms such as Otodom, OLX, and Gratka, or through letting agencies. No statutory advertising requirements exist, but owners should be ready to produce documentation confirming title and the property’s condition when dealing with interested parties.

Several key documents are expected at the point of letting: evidence of ownership, the property’s technical passport, the landlord’s personal identification, a certificate demonstrating that no utility arrears exist, and a detailed handover report recording the property’s state. A carefully compiled handover report (protokół zdawczo-odbiorczy) — supported by dated photographs — is a vital safeguard against deposit disagreements when the tenancy concludes.

The cornerstone of any letting arrangement is a written lease agreement known as “Umowa najmu,” which must clearly set out the property description, the lease term, the monthly rent figure, the security deposit, and the respective rights and duties of each party. Polish law strongly favours written contracts — oral agreements expose the landlord to considerable practical and legal risk that should not be underestimated.

At a minimum, a residential lease must identify both parties, designate the accommodation to be occupied by the tenant, and state the rent payable. Beyond these baseline requirements, a well-constructed agreement will also address utility responsibilities — specifying which party covers electricity, gas, internet, and building administration charges — along with repair and maintenance responsibilities.

Under Polish law, residential landlords may choose from three forms of rental contract: a standard civil-law agreement, an occasional tenancy agreement, or an institutional tenancy agreement. Each offers a different balance of landlord protection and operational flexibility, as described in the sections that follow. In contrast to systems such as Germany’s centralised tenancy register or Ireland’s Residential Tenancies Board, Poland does not compel landlords to register individual tenancies with any central body, although doing so is regarded as sound practice.

Ownership registration in the Land and Mortgage Register is a legal requirement, but registration of individual lease agreements is not — it remains, however, a recommended step for additional legal certainty.

What types of rental arrangements are available in Poland — long-term, short-term, and holiday lets?

The standard civil-law contract is open to any landlord, whether a private individual or a corporate entity. The occasional tenancy agreement, by contrast, is exclusively available to private individuals acting as landlords. The institutional tenancy agreement is reserved for landlords who operate as registered entrepreneurs within the letting sector. For most foreign individual landlords, the standard civil-law contract or the occasional lease (najem okazjonalny) will be the most applicable options.

The occasional lease merits close attention. It is a specialised form of tenancy contract providing the landlord with considerably stronger protections — particularly valuable for those concerned about potential difficulty recovering possession. The tenant is required to sign a declaration before a notary confirming they will vacate when the lease expires, and must nominate an alternative address whose owner also provides written confirmation. This arrangement enables a more expedient and less burdensome eviction process if the tenant declines to leave. However, only individual private landlords may use this form of agreement, and it entails additional notarial expenses.

Short-term and holiday letting — operated through platforms such as Airbnb or Booking.com — functions under a different framework. These are furnished accommodations, spanning anything from a single room to entire apartments or villas, made available on digital booking platforms and commonly referred to as holiday homes or short-stay rentals. This segment of the market has expanded rapidly across Polish cities, but is now facing increasingly stringent regulation.

Poland is moving towards tighter rules for short-term rentals, with proposed changes set to introduce mandatory registration and stricter compliance requirements for operators. At the European level, from 20 May 2026, short-term accommodation rental services will fall under EU Regulation 2024/1028, which establishes mandatory registration of short-term rental operations, verification and oversight mechanisms, and specific obligations for online platforms regarding data provision and checks.

Health and safety requirements for short-term rental properties are generally governed by local authority rules, but standard obligations typically include fire safety provisions such as smoke detectors, fire extinguishers, and clearly marked emergency exits. Landlords operating short-term lets should consult their local municipality to identify any additional local requirements. The national government has indicated that new registration and licensing rules for short-term rentals are forthcoming, alongside intensified fiscal oversight drawing on data submitted by platforms including Booking, OLX, and Airbnb.

What rental income can landlords expect in Poland, and how are rates set?

Polish law does not impose rent controls on private lettings, and no rent pressure zones of the kind seen in certain other European markets exist here. Rents are freely negotiated between landlord and tenant, with market conditions — particularly location, property size, condition, and local demand — being the primary determining factors.

As of September 2025, Warsaw delivers the strongest rental yields among Polish cities, with well-positioned residential properties generating between 5% and 6.5% annually. Kraków and Gdańsk offer competitive returns of 5% to 6%, with some variation depending on the specific district and property type. Properties situated outside central areas may achieve marginally higher yields owing to lower acquisition prices, though this advantage must be weighed against the possibility of longer void periods. These yield figures represent gross rental income before deductions for expenses such as property management fees, maintenance, taxes, and insurance.

Although no statutory rent cap applies to private lets, the legislation does regulate the process by which rents may be increased. A landlord wishing to raise the rent during a tenancy must fulfil certain procedural conditions. The tenant must be notified of the change no later than the final day of the month preceding the increase. It is important to note that a rent increase notice (wypowiedzenie stawki czynszu) is legally distinct from a notice to terminate the lease. Should the tenant decline to accept the revised rent, they have two months in which to inform the landlord of their intention to vacate.

Rent increases are generally permissible no more than once per year, and advance notice of at least one month to the tenant is expected. For current market rental data, the Narodowy Bank Polski (NBP) publishes residential property and rent price indices that serve as a useful benchmark across major Polish cities.

Do landlords need to provide a furnished or unfurnished property in Poland?

Polish law places no legal obligation on landlords to let a property either furnished or unfurnished. In practice, the Polish rental market — especially in cities such as Warsaw, Kraków, Wrocław, and Gdańsk — skews heavily towards furnished lettings, driven by demand from students, young professionals, and international tenants. Unfurnished lets are less prevalent in the residential sector, though they do occur, particularly for longer-term tenants who prefer to furnish a property themselves.

Where a property is let furnished, the handover report must record every item provided, along with its condition. Polish law holds the landlord responsible for all mechanical systems and appliances within the property that enable the tenant to use water, heating, electricity, and gas. This translates into a landlord obligation to carry out necessary repairs to the sewage system, heating and radiators, electrical wiring, windows, doors, floors, and plasterwork — all at the landlord’s own cost.

Appliances such as a refrigerator or cooker provided as part of a furnished letting become part of the landlord’s maintenance obligations. If either appliance fails due to age or wear rather than misuse, the landlord must arrange and fund a replacement. The same principle applies to flooring: if it deteriorates through age or inferior materials rather than tenant negligence, replacement falls to the landlord.

The level of furnishing does not alter a property’s legal classification for rental purposes or affect the applicable lump-sum tax treatment. Nevertheless, a thoroughly furnished, well-maintained property typically commands higher rent and experiences shorter void periods, especially in competitive urban markets. Landlords considering unfurnished lets should make certain the contract clearly specifies which fixtures and fittings are included.

Do you need a licence or registration to let a property in Poland?

For conventional long-term residential letting, Poland does not currently require landlords — resident or non-resident — to hold a licence or register with a national tenancy authority. This absence of a compulsory licensing framework distinguishes Poland from countries such as the UK, where local authority licensing schemes for houses in multiple occupation are well established, or Ireland, where landlords must register each tenancy with the Residential Tenancies Board.

Regardless of nationality or place of residence, all landlords earning rental income from Polish property must register with the Polish tax authorities and obtain a tax identification number (NIP). Every business entity and individual earning income in Poland, including sole entrepreneurs, must obtain a NIP from their nearest Tax Office in order to comply with legal obligations. Non-resident landlords are equally subject to this requirement.

The position for short-term lets is evolving rapidly. New registration and licensing obligations for short-term rental operators are being phased in, alongside growing fiscal oversight through data reported by booking platforms. Under forthcoming rules, only registered businesses and farmers will be permitted to register “other lodging facilities,” with new requirements encompassing a mandatory operational rulebook, minimum safety and comfort standards, and local authority oversight powers including the removal of non-compliant operators. Landlords intending to operate short-term or holiday lets should contact their local gmina and keep abreast of developments via the Polish Ministry of Sport and Tourism website, as the regulatory landscape continues to evolve.

How do you obtain a landlord licence or register as a landlord in Poland?

Since no general landlord licence exists for long-term residential letting in Poland, the primary registration obligations centre on tax compliance and, where relevant, short-term rental registration. The steps below outline what most landlords — including those based abroad — will need to complete before legally letting a property in Poland.

1. Obtain a Polish Tax Identification Number (NIP): Visit or contact your nearest Polish Tax Office (Urząd Skarbowy). Non-residents can apply in person or through a representative. You will need to complete a NIP-7 form (for individuals) and present a valid identity document and proof of address. There is no fee for obtaining a NIP.
2. Select your tax settlement method: As of 2025, the only acceptable form of taxation for private rental income is lump-sum taxation — 8.5% for revenues below PLN 100,000 per year and 12.5% on the surplus over PLN 100,000. Notify your Tax Office of your chosen method.
3. Prepare a written tenancy agreement: The most critical requirement is creating a written lease agreement (Umowa najmu) that clearly defines the property details, lease duration, monthly rent amount, security deposit, and the rights and obligations of both parties.
4. Complete a property handover report: Document the property’s condition with photographs and have both parties sign the handover protocol (protokół zdawczo-odbiorczy) on the day of move-in.
5. For occasional leases only — notarial declaration: The tenant signs before a notary declaring they will vacate the property when the lease ends, and must indicate an alternative residence confirmed by that property’s owner in writing. This incurs notarial fees (typically a few hundred PLN) and must be completed before the tenancy begins.
6. Report rental income and pay tax: All landlords with properties in Poland have to pay income tax in advance on a monthly or quarterly basis. Payments are due by the 20th of the month following each period. File annually using the PIT-28 form.
7. For short-term lets — check local municipality requirements: Contact your local gmina office and monitor national guidance for registration obligations, which are being introduced and updated as of 2025–2026.

Always verify current procedures and any applicable fees directly with the Polish National Revenue Administration (KAS), as requirements can change.

What are the rules around deposits in Poland?

In Poland, a security deposit (kaucja) is a sum paid by the incoming tenant to the landlord before taking up occupancy. Its purpose is to provide the landlord with a financial buffer against damage exceeding ordinary wear and tear, unpaid rent, or other breaches of the tenant’s obligations as defined in the lease.

In most cases, Polish landlords ask for a deposit equivalent to one or two months’ rent. The statutory ceiling, however, depends on the type of agreement used. Under an occasional lease, the deposit cannot exceed six times the monthly rent. For a standard rental agreement the permissible maximum is higher, at the equivalent of twelve months’ rent. In practice, a deposit of one to two months’ rent is the norm, with Polish law capping the figure at six months for occasional leases.

Importantly, Poland has no tenancy deposit protection scheme of the type operating in the UK or Ireland, where landlords are legally obliged to place deposits with an authorised independent scheme. There is no legal requirement for Polish landlords to hold deposits in a segregated account or to pay interest on them, though some professional management companies may choose to do so on a voluntary basis. This makes thorough documentation of the deposit transaction all the more essential for both parties.

At the end of the tenancy, the deposit must be returned to the tenant within a specified timeframe; the Law on the Protection of Tenants’ Rights stipulates this must occur within 30 days, provided no damages or payment arrears are outstanding. Where the property is found to have sustained damage beyond normal wear and tear, the landlord may deduct the cost of remediation from the deposit before returning any balance.

Landlords are strongly advised to carry out a thorough inspection at move-in, capture the property’s condition in photographs, and ensure both parties sign the handover report. This record constitutes the principal evidence available to either party should a deposit dispute arise.

Who is responsible for maintenance and repairs in Poland?

Polish law assigns substantial maintenance duties to landlords. The landlord bears responsibility for all mechanical systems and appliances within the building and the individual apartment that enable the use of water, heating, electricity, the lift, and gas supply. This encompasses essential repairs to the sewage system, heating infrastructure and radiators, electrical wiring, windows, doors, floor coverings, and plasterwork — all funded by the landlord.

Tenants are accountable for damage they cause through careless or improper use, but are not liable for deterioration arising from ordinary everyday use. If, for example, a floor is damaged because the tenant dropped a heavy object, the cost of repair falls on the tenant. The distinction between fair wear and tear and actual damage is significant: a carpet worn through over several years of normal occupation would ordinarily be the landlord’s responsibility to replace, whereas one stained or damaged through tenant negligence would not.

In apartment buildings, the picture becomes more nuanced. All property owners within the building collectively form a homeowners association (wspólnota mieszkaniowa) responsible for cleaning, communal repairs, and shared spaces. A landlord is a member of that association and has some influence over its decisions, but cannot always ensure that repairs to shared areas are carried out immediately. Landlords should incorporate building management fees and collective repair obligations into their financial planning from the outset.

As a landlord, you are legally required to keep the property in a safe and habitable condition, comply with fire safety and building regulations, and address urgent repair requests from tenants without undue delay. Tenants have the right to request repairs necessary to maintain habitability, and if landlords fail to respond appropriately, tenants may pursue legal remedies. This framework broadly mirrors landlord obligations found elsewhere in the EU, though in the absence of a dedicated housing standards inspectorate, enforcement in Poland is primarily pursued through civil court proceedings.

How are letting agents used in Poland, and what do they charge?

Letting agencies (agencje nieruchomości) are a common feature of the rental market in Poland’s major urban centres — Warsaw, Kraków, Wrocław, Gdańsk, and Poznań in particular. Their services typically encompass property marketing, arranging and hosting viewings, screening prospective tenants, drafting lease agreements, and providing ongoing property management. For landlords operating from overseas, a comprehensive property management service is especially worthwhile.

Full property management services generally charge between 5% and 10% of the monthly rental income plus VAT, covering functions such as tenant placement, rent collection, maintenance coordination, and regulatory compliance. These figures reflect the market as of 2025, though rates differ between agencies and cities — obtaining quotes from several providers and checking current market rates directly is advisable.

Unlike the UK, where the Tenant Fees Act 2019 prohibits most letting agent fees charged directly to tenants, Poland has no equivalent national legislation restricting or banning fees passed on to tenants. In practice, it is common for either the landlord, the tenant, or both parties jointly to contribute to agency fees, and any such arrangement should be agreed in writing. Landlords should consult individual agencies and the Polish Association of Real Estate Agents (Polska Federacja Rynku Nieruchomości — PFRN) for up-to-date guidance on prevailing market practices and relevant consumer protections.

When engaging a letting agent, the agency agreement should explicitly set out the scope of services, fee structure, notice provisions, and the procedure for handling disputes. It is worth asking whether the agent holds professional indemnity insurance and whether they are affiliated with a recognised professional body.

What taxes apply to rental income in Poland?

Every landlord earning income from Polish property is required to declare that income and pay tax to the Polish fiscal authorities, regardless of their country of residence. Both resident and non-resident property owners carry this obligation, and anyone in receipt of rental income from a Polish property must submit an annual tax return to the Polish authorities.

Since 2023, the only permitted taxation method for private rental income is the flat-rate lump-sum system: 8.5% on gross revenues up to PLN 100,000 per year, and 12.5% on any amount above that threshold. Under this system, income is taxed on the gross figure, with no entitlement to deduct costs incurred in earning that income — including maintenance, utilities, or management fees. These rates remain in force as of 2025.

For residential properties, the ability to claim depreciation write-offs as a tax-deductible expense has been abolished. This represents a material departure from the previous regime and means that landlords with significant ongoing costs — such as mortgage interest, management fees, or refurbishment expenditure — cannot offset these against rental income under the private lump-sum method.

Non-resident landlords face additional considerations. Certain categories of income earned by non-residents are subject to special treatment — specifically, a flat rate of 20% applied to gross revenue, with no cost deductions permitted, unless a double taxation agreement between Poland and the landlord’s country of residence stipulates otherwise. Non-residents should establish whether such a treaty exists and what rate it prescribes. The Polish National Revenue Administration (KAS) maintains a list of applicable agreements.

The Polish tax year runs from 1 January to 31 December. Landlords are required to pay income tax on account monthly or quarterly, with each payment due by the 20th of the month following the relevant period. The letting of residential property for accommodation purposes is exempt from VAT, provided the property is not used for business activity. Given the complexity of the rules — particularly for non-residents, those with multiple properties, or those operating through a business entity — consulting a qualified Polish tax adviser is strongly recommended, as penalties apply for non-compliance.

What are the rules around ending a tenancy or evicting a tenant in Poland?

Poland’s tenancy legislation is widely regarded as strongly pro-tenant. The Civil Code provides tenants with protections comparable to those found across much of Europe, and landlords considering letting in Poland need to be well acquainted with the constraints this places on their ability to bring a tenancy to an end or regain possession of their property.

Polish law requires landlords to give at least three months’ notice for rent increases or lease terminations in most standard tenancy scenarios. Fixed-term leases generally cannot be terminated early unless both parties are in agreement or the contract contains express provisions permitting early termination in specified circumstances. For open-ended leases, the notice period is ordinarily one month, but may differ depending on the terms of the individual agreement.

Rent arrears of more than three months — followed by a further month’s grace period — may form the basis for an eviction claim. However, the process is far from swift. Under a standard lease, evicting a tenant typically requires securing a court judgment, which can entail protracted legal proceedings spanning several months. Court backlogs in Poland compound this further, and the country’s legislation makes the eviction process a lengthy and burdensome experience for landlords.

If a tenant remains in occupation after the standard lease has terminated or expired, the landlord must commence litigation and obtain a court eviction order. In eviction proceedings, the court assesses whether the tenant qualifies for social housing; if so, it may suspend enforcement of the eviction order until the relevant municipality offers the tenant a social housing tenancy.

The occasional lease (najem okazjonalny) offers landlords a considerably more efficient path to regaining possession. Occasional and institutional lease agreements may include clauses permitting accelerated eviction procedures, though all required legal formalities and documentation must still be observed. Where notice expires without the tenant vacating, the landlord may apply to the court for enforcement of the notarial deed that the tenant provided at the outset — a notarial deed bearing an enforcement clause constitutes an enforcement title enabling a court-appointed bailiff to carry out an eviction.

Landlords should also be aware that Polish law does not permit a landlord to forcibly remove a former tenant who declines to leave voluntarily — such conduct may constitute a criminal offence. Rigorous tenant selection at the outset and the use of a well-drafted occasional lease are the most effective safeguards against eviction risk in Poland.

What should expat landlords know about managing property remotely in Poland?

Managing a rental property from outside Poland introduces an additional layer of practical and legal complexity. The most fundamental step for any non-resident landlord is to establish a clear management structure — either through a professional property management firm or via a trusted individual empowered by a formally granted power of attorney (pełnomocnictwo).

A Polish notarised power of attorney authorises a nominated representative to execute contracts, liaise with tenants, oversee repairs, and deal with public authorities on the landlord’s behalf. This is particularly significant when completing an occasional lease — which requires a notarial declaration — and when managing disputes or eviction proceedings that involve the courts. A power of attorney may be granted at a Polish notary’s office in Poland or, in certain circumstances, through a Polish consulate in the landlord’s country of residence.

Professional property management services typically cost between 5% and 10% of monthly rental income plus VAT (as of 2025). This outgoing should be factored into yield calculations alongside annual property taxes — which must be settled by landlords and vary according to property value and the rates set by the relevant local authority.

Non-resident landlords face specific fiscal obligations. Absent a favourable double taxation agreement between Poland and their country of residence, non-residents are taxed at a flat rate of 20% on gross rental revenue, with no deductions permitted. Establishing whether an applicable treaty exists, and what rate it applies, is an essential step. Engaging a Polish tax adviser (doradca podatkowy) is strongly recommended for non-residents. Tax returns must be filed with the Polish fiscal authorities even where tax is paid at a reduced treaty rate.

There are no legal restrictions on transferring rental income out of Poland. Poland operates in Polish złoty (PLN) as a eurozone-adjacent economy, and landlords should account for currency conversion costs when moving funds internationally. The country operates without capital controls, but fees charged by Polish banks or international transfer services for currency exchange should be incorporated into any financial planning.

Non-resident landlords should note that in Poland, the responsibility for tax compliance rests with the landlord — the tenant’s nationality or place of origin has no bearing on this obligation. Compliance duties do not diminish simply because the landlord is based abroad, and late filing or failure to pay tax on time attracts fines and interest.

Frequently asked questions

Can a non-resident own and let property in Poland?

Polish law places no nationality-based restrictions on property letting — foreign owners and non-residents may become landlords on the same legal footing as Polish citizens. Non-resident landlords are bound by the same tenancy legislation as residents, but carry specific tax obligations and should establish whether a double taxation agreement exists between Poland and their country of residence. The Polish National Revenue Administration (KAS) is the appropriate authority to consult.

Do I need a local agent to let my property in Poland?

Using a local letting agent is not a legal requirement for long-term residential lettings. However, landlords based outside Poland will find it highly practical to engage a professional property management company or appoint a trusted representative with a power of attorney. Management services typically cost between 5% and 10% of the monthly rent plus VAT as of 2025.

What is the difference between a standard lease and an occasional lease in Poland?

A standard civil-law contract is available to any landlord. An occasional tenancy agreement is restricted to private individuals acting as landlords. The principal benefit of the occasional lease lies in the considerably more straightforward eviction procedure it provides should a tenant refuse to vacate, substantially reducing the risk of protracted legal disputes. This type of agreement requires a notarial declaration from the tenant and involves additional notarial costs.

How much security deposit can I charge in Poland?

Security deposits in Poland typically amount to one to two months’ rent. For occasional lease agreements, the law caps the deposit at six times the monthly rent. Poland operates no tenancy deposit protection scheme requiring landlords to hold funds in a segregated or protected account, making thorough written documentation of the deposit in the lease agreement all the more important (as of 2025 — always verify current rules with the relevant local authority).

How is rental income taxed in Poland for a foreign landlord?

As of September 2025, private landlords in Poland are required to use the lump-sum taxation system: 8.5% on gross rental income up to PLN 100,000 per year, and 12.5% on any income above this threshold. Non-residents who lack the benefit of a double taxation agreement with Poland face a flat rate of 20% on gross revenue. Each landlord’s circumstances differ, and advice from a qualified Polish tax adviser is strongly recommended.

Do I need to register my tenancy agreement in Poland?

Registration of individual lease agreements is not a legal requirement, though it is considered good practice for the additional legal protection it affords. Property ownership must be registered in the Land and Mortgage Register, but there is no mandatory central tenancy registration body in Poland for standard residential lets, unlike systems such as Ireland’s Residential Tenancies Board.

How long does eviction take in Poland?

Evicting a tenant under a standard lease typically requires a court judgment, and the legal proceedings involved can run for several months given the backlog in Poland’s courts. The overall process is widely regarded as slow and burdensome for landlords. Opting for an occasional lease significantly mitigates this risk, as it allows the landlord to pursue enforcement through a pre-signed notarial deed, providing a more expedient route to recovering possession.

Are short-term lets like Airbnb regulated in Poland?

Poland is in the process of introducing more rigorous rules for short-term rentals, including mandatory registration and tighter compliance obligations for operators. From 20 May 2026, all short-term accommodation rental services within the EU will be subject to mandatory registration requirements under EU Regulation 2024/1028. Landlords considering short-term or holiday lets should liaise with their local municipality and check the Polish Ministry of Sport and Tourism website for the latest and forthcoming requirements.