{"id":6562,"date":"2022-03-31T09:44:01","date_gmt":"2022-03-31T09:44:01","guid":{"rendered":"https:\/\/klodzinskikancelaria.pl\/?p=6562"},"modified":"2026-07-17T10:47:02","modified_gmt":"2026-07-17T10:47:02","slug":"podatek-od-najmu-lokalu-uzytkowego-polski-lad-i-zmiany-2022","status":"publish","type":"post","link":"https:\/\/klodzinskikancelaria.pl\/en\/tax-on-the-lease-of-commercial-premises-in-poland-and-changes-in-2022\/","title":{"rendered":"Tax on the lease of commercial premises - Polish Order and changes in 2022 and 2023"},"content":{"rendered":"<article class=\"kk-article\">\n<p class=\"kk-lead\">The Polish Order in 2022 and 2023 has introduced many changes and it seems that there will be even more confusion in tax regulations. The new regulations also affected the real estate rental sector, and because we represent <a href=\"https:\/\/klodzinskikancelaria.pl\/en\/uslugi-prawne\/commercial-real-estate-lease-agreements-in-warsaw\/\">a law firm specializing in matters relating to real estate lease agreements<\/a> \u2013 therefore, we have prepared the following guide on the principles of taxation of lease agreements.<\/p>\n<div class=\"kk-box\">\n<p class=\"kk-box-title\">\ud83d\udca1 Key takeaways<\/p>\n<ul>\n<li>From 2023, the only permissible form of taxation for private lettings is the flat-rate scheme (8.5% or 12.5% of the income).<\/li>\n<li>The qualification of a rental as private or business-related depends, among other things, on the scale, degree of organisation, and whether the property is part of a company's assets.<\/li>\n<li>When letting commercial (service) premises, you are liable for VAT at a rate of 23%, regardless of whether it is a private let, unless you qualify for the VAT exemption for businesses with a turnover of up to 200,000 z\u0142.<\/li>\n<li>Switching to a flat-rate tax for private rentals means you cannot deduct income-generating expenses (e.g., for renovations or depreciation).<\/li>\n<\/ul>\n<\/div>\n<nav class=\"kk-toc\" aria-label=\"Contents\">\n<p class=\"kk-toc-title\">\ud83d\udccb Contents<\/p>\n<ol>\n<li><a href=\"#rodzaj-najmu\">Private rental or through a business?<\/a><\/li>\n<li><a href=\"#najem-prywatny\">Private rental settlements (lump sum)<\/a><\/li>\n<li><a href=\"#najem-dzialalnosc\">Settlements within the framework of business activities<\/a><\/li>\n<li><a href=\"#podatek-vat\">Income tax isn't everything \u2013 what about VAT?<\/a><\/li>\n<li><a href=\"#podsumowanie\">The most important changes in the Polish Deal<\/a><\/li>\n<\/ol>\n<\/nav>\n<blockquote class=\"kk-quote\"><p><strong>In our assessment, the fundamental criterion differentiating private renting from economic activity is the degree of its organisation \u2013 the primary determinant of which is the number of activities consistently performed by the person renting out.<\/strong><\/p><\/blockquote>\n<p>First of all, let&#039;s establish what the situation looked like before the introduction of the &quot;Polish Order&quot;. For this purpose, we recommend reading our article &quot;<a href=\"https:\/\/klodzinskikancelaria.pl\/en\/tax-on-the-rental-of-commercial-premises-what-is-worth-knowing\/\">Commercial premises rental tax \u2013 what is worth knowing<\/a>?\u201d. The legislator constantly introduces modifications that can affect the content of advice. <b style=\"font-style: inherit; color: var( --e-global-color-text );\">For the most up-to-date advice on all matters relating to real estate rental, please visit us <a href=\"https:\/\/klodzinskikancelaria.pl\/en\/online-booking\/\">initial consultation<\/a>, at our law office or online.<\/b><\/p>\n<p>As part of our practice, we handle several dozen commercial lease cases each year. We provide professional advice by drafting and negotiating lease agreements, as well as analysing draft lease agreements sent by the other party.<\/p>\n<h2 id=\"rodzaj-najmu\">Private rental or through a business?<\/h2>\n<p>Considerations regarding tax settlements for rental income should begin with determining the type of rental agreement in place. The rules for settlement are slightly different in both cases.<\/p>\n<p>We will be dealing with private rental when the property is in the private assets of an individual, the act of renting it is not of an organised business nature, and the income derived from it is considered a \"separate source of income\". On the other hand, we will be dealing with rental within a business activity when the subject of the entrepreneur's activity is professional rental, or when the rented property belongs to the assets of a company or has been included in fixed assets.<\/p>\n<h3>Example 1<\/h3>\n<p><em>Ms Barbara purchased a commercial unit on the ground floor of a newly built residential building. She herself runs a pharmacy on a day-to-day basis. She does not conduct business activities focused on the real estate market. This arrangement will be classified as private rental.<\/em><\/p>\n<h3>Example 2<\/h3>\n<p><em>Mr. Artur runs a property trading company. In a new shopping centre, acting under his company, he acquired several commercial units intended for shops. This relationship will be of a commercial nature.<\/em><\/p>\n<p>However, these criteria remain unclear. As a general principle, however, it appears that the interpretation of the regulations is moving towards a broader recognition of private rentals. The Supreme Administrative Court's resolution of May last year, case number II FPS 1\/21, is helpful in this regard:<\/p>\n<blockquote class=\"kk-quote\"><p><strong>Revenues from rental, sublease, lease, sublease and other contracts of a similar nature are included without limitation in the source of revenue listed in Art. 10 section 1 point 6 of the Act of July 26, 1991 on personal income tax, unless they constitute an asset of the property of a natural person which was introduced by him into the property related to the performance of business activities.<\/strong><\/p><\/blockquote>\n<h2 id=\"najem-prywatny\">Private rental settlements (lump sum)<\/h2>\n<p>People who so far settled on a tax scale basis could also settle in this way in 2022. <b style=\"font-style: inherit; color: var( --e-global-color-text );\">From 2023, taxation of private rental will be based solely on a lump sum tax.<\/b><\/p>\n<p>Within this scope, two thresholds function:<\/p>\n<ol type=\"1\">\n<li><strong>8,5%<\/strong> \u2013 first tax bracket up to PLN 100,000.00 in income;<\/li>\n<li><strong>12,5%<\/strong> \u2013 from the amount of surplus exceeding PLN 100,000.00 of revenue.<\/li>\n<\/ol>\n<p>Please note that in this case, we are dealing with <strong>income<\/strong>, as a basis for settlement, and not income. For this reason, it is not possible to deduct costs related to obtaining income (expenditure incurred by the lessor remains irrelevant).<\/p>\n<h2 id=\"najem-dzialalnosc\">Settlements within the framework of business activities<\/h2>\n<p>In the case of settling the lease as part of a business activity, there are three options:<\/p>\n<ol type=\"1\">\n<li>Tax scale 12% and 32% on income;<\/li>\n<li>Flat tax 19% on income;<\/li>\n<li>Flat-rate tax of 8.5% and 12.5% on income.<\/li>\n<\/ol>\n<p>The novelty introduced by the Polish Deal is the obligation to pay these taxes concurrently <strong>health contributions<\/strong> (9% on the scale, 4.9% on the linear scale and a fixed amount under the flat-rate scheme, respectively).<\/p>\n<h2 id=\"podatek-vat\">Income tax isn't everything \u2013 what about VAT?<\/h2>\n<p>In addition to income tax, VAT should also be considered. Importantly \u2013 <b>in the case of service premises, it must be paid both in the case of private lease and that run as part of a business activity.<\/b><\/p>\n<p>Regardless of whether we agree with it or not, every commercial property lease is a business activity according to VAT law. The rate is <strong>23%<\/strong> (the exemption relating to housing purposes does not apply here). However, it is possible to take advantage of <strong>Subjective exemption<\/strong> (Art. 113(1) of the VAT Act), from which taxpayers whose total value of taxable sales did not exceed PLN 200,000.00 in the previous tax year are exempt.<\/p>\n<h2 id=\"podsumowanie\">The most important changes in the Polish Deal<\/h2>\n<p>The restriction on accounting for private rentals under the tax scale complicates an economic approach to settlements. The inability to deduct renovation costs, loan interest, or depreciation means that although the percentage is lower, we pay tax on the entire amount of income. Choosing the appropriate method of accounting within a business, in turn, involves an analysis of health insurance contributions.<\/p>\n<div class=\"kk-author-box\"><strong>We offer interested landlords assistance in preparing a rental agreement and also, as part of the package, help in choosing a tax settlement method. A reliable assessment of whether we are dealing with private rental or business activity is important. In matters concerning the taxation of income from rental agreements, we encourage you to <a href=\"https:\/\/klodzinskikancelaria.pl\/en\/contact\/\" target=\"_blank\" rel=\"noopener\">contact our Law Firm directly<\/a>.<\/strong><\/div>\n<\/article>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;6562&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;6&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.7&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;4.7\\\/5 - (6 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Podatek od najmu lokalu u\u017cytkowego - Polski \u0141ad i zmiany w 2022 i 2023&quot;,&quot;width&quot;:&quot;133.8&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 133.8px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            4.7\/5 - (6 votes)    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>The Polish Order in 2022 has introduced many changes and it seems that there will be even more confusion in tax regulations. The new regulations also affect the real estate rental sector - owners of rented commercial premises should be careful, as the tax on commercial premises has also undergone some modifications. So let&#039;s see what to pay attention to and what surprised the legislator.<\/p>","protected":false},"author":9,"featured_media":6980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[4,31],"tags":[],"uslugi-categories":[],"class_list":["post-6562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-najem-nieruchomosci-komercyjnych","category-najem-w-galeriach"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.10 (Yoast SEO v23.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Podatek od najmu lokalu u\u017cytkowego - Polski \u0141ad i zmiany w 2022 i 2023 |<\/title>\n<meta name=\"description\" content=\"Podatek od najmu lokalu u\u017cytkowego to skomplikowany temat. 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