{"id":854,"date":"2020-09-02T13:30:00","date_gmt":"2020-09-02T11:30:00","guid":{"rendered":"https:\/\/klodzinskikancelaria.pl\/?p=854"},"modified":"2026-07-17T11:17:53","modified_gmt":"2026-07-17T11:17:53","slug":"podatek-od-najmu-lokalu-uzytkowego-co-warto-wiedziec","status":"publish","type":"post","link":"https:\/\/klodzinskikancelaria.pl\/en\/tax-on-the-rental-of-commercial-premises-what-is-worth-knowing\/","title":{"rendered":"Commercial premises rental tax \u2013 what is worth knowing?"},"content":{"rendered":"<article class=\"kk-article\">\n<p class=\"kk-lead\">Any Landlord planning to rent out their commercial property should consider in advance which tax settlement route they intend to take. Every scenario should be taken into account, as well as the exact intended use of the property for state authorities. As a Law Firm specialising in rental matters, we provide this short guide.<\/p>\n<div class=\"kk-box\">\n<p class=\"kk-box-title\">\ud83d\udca1 Key takeaways<\/p>\n<ul>\n<li>In the case of rental, the division of the property into \"company assets\" and \"private assets\" is key, which determines the possibility of applying a flat-rate assessment.<\/li>\n<li>The flat-rate tax rate (8.5% or 12.5%) is the lowest on the market, but is reserved exclusively for so-called private (non-professional) lettings.<\/li>\n<li>A business cannot use lump-sum tax; revenues are then included in costs and the tax scale as standard.<\/li>\n<li>Residential properties are exempt from VAT, and in the case of renting commercial properties, VAT can only be avoided through the exemption limit for small businesses (company sales below PLN 200,000).<\/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=\"#podzial\">Division of property in the context of commercial premises<\/a><\/li>\n<li><a href=\"#dochodowy\">Income tax and lump-sum tax<\/a><\/li>\n<li><a href=\"#vat\">The VAT issue<\/a><\/li>\n<li><a href=\"#wybor\">Choosing the appropriate format (pairing)<\/a><\/li>\n<\/ol>\n<\/nav>\n<blockquote class=\"kk-quote\"><p><strong>As a general rule, the most favourable form of taxation for commercial premises from the landlord\u2019s point of view is the low-cost 8.5% flat-rate scheme. Bear in mind, however, that with the flat-rate scheme, tax is calculated on \u2018income\u2019, so renovation costs will never reduce this tax liability.<\/strong><\/p><\/blockquote>\n<h1>Tax on commercial property rental. How to choose the right form (Lump sum vs Scale)<\/h1>\n<h2 id=\"podzial\">Division of property in the context of commercial premises<\/h2>\n<p>The assets of every entrepreneur are divided into two groups. The first of these is company assets, which include all assets related to the business being conducted. The second group is private assets and is nothing more than assets for personal use. From a formal and administrative point of view, both these types constitute a single whole for a sole proprietor. However, considering the aspect of tax law when renting commercial premises \u2013 this division is of paramount, crucial importance.<\/p>\n<p>Please note that, outside of a flat or house (associated with private property), Kowalski's private property can also be a typical \"commercial premises\" (e.g., a shop on the ground floor of a block of flats).<\/p>\n<h2 id=\"dochodowy\">Income tax<\/h2>\n<p>Usually (but not always), the most favourable form of taxation for commercial premises from the landlord\u2019s point of view is the flat-rate scheme. Under this system, provided a declaration is submitted to the Head of the Tax Office by the 20th day of the month following the first rental income, the rental income is taxed at a rate of just 8.5% (or 12.5% if the rent surplus exceeds 100,000 z\u0142 over the course of the year).<\/p>\n<p>It is worth remembering that the tax is calculated on the full revenue. Any expenses for renovation or furnishing of the premises will not reduce the tax amount. If you are planning enormous capital expenditure in a newly purchased property, it would be better for you to <strong>Tax Scale<\/strong>, in which high costs of repayments, depreciation, adaptation and interest will reduce income tax to almost zero.<\/p>\n<p>Extremely important: A lump-sum tax settlement can be applied <strong>only in the case of private rental<\/strong>Administrative courts and tax authorities very strongly help to realise this limit in the event of inspections. Renting falls within the scope of business activities (not private ones), for example, when:<\/p>\n<ul>\n<li>The premises were introduced into the company's fixed asset register.<\/li>\n<li>Company VAT was deducted from expenses for renovation or modernisation.<\/li>\n<li>The subject of your business is the professional, multi-site rental of premises.<\/li>\n<\/ul>\n<h2 id=\"vat\">VAT<\/h2>\n<p>Every company is subject to VAT mechanisms. Authorities may consider the rental of a given property to be entirely private for income tax purposes (lump-sum tax), while at the same time stating that it is subject to VAT in the context of the business being conducted. How to avoid VAT on a commercial property?<\/p>\n<ul>\n<li>You can do this solely based on the so-called subjective exemption: This assumes that if, as a business owner, you did not exceed sales of PLN 200,000 in the previous year, then your commercial rental is also exempt from VAT. In that case, you issue invoices to private individuals, for example.<\/li>\n<\/ul>\n<h2 id=\"wybor\">Choosing the right form<\/h2>\n<p>When looking to rent commercial property, owners face three legal and tax structures:<\/p>\n<ol>\n<li>Income under the private low-rate flat-rate scheme (PIT) and the addition of 23% VAT (standard VAT invoice) \u2013 a model often chosen by people whose main business generates a turnover in excess of 200,000 PLN.<\/li>\n<li>Rental income on a private flat rate (PIT) and no VAT due to the income limit (you issue, for example, a tax-free invoice).<\/li>\n<li>A tenancy officially classified as a \u2018business\u2019 tenancy (including both PIT returns with expenses linked to the business and 23% VAT invoices).<\/li>\n<\/ol>\n<div class=\"kk-author-box\"><strong>Should you have any questions or doubts, we invite you for an initial consultation regarding complex taxes on <a href=\"https:\/\/klodzinskikancelaria.pl\/en\/uslugi-prawne\/commercial-real-estate-lease-agreements-in-warsaw\/\">commercial real estate at K\u0142odzi\u0144ski Law Firm<\/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;854&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;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&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;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Podatek od najmu lokalu u\u017cytkowego - co warto wiedzie\u0107?&quot;,&quot;width&quot;:&quot;0&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: 0px;\">\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            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>Every Landlord who plans to rent out their commercial property should consider well in advance which tax settlement method they intend to adopt. Every scenario should be taken into account, as well as the exact intended use of the property for state authorities. As a Law Firm specialising in rental matters, we provide this short guide. \ud83d\udca1 Key takeaways In the case of rentals, the division is key\u2026<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/klodzinskikancelaria.pl\/en\/tax-on-the-rental-of-commercial-premises-what-is-worth-knowing\/\"> <span class=\"screen-reader-text\">Commercial premises rental tax \u2013 what is worth knowing?<\/span> Read More \u00bb<\/a><\/p>","protected":false},"author":4,"featured_media":855,"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],"tags":[],"uslugi-categories":[],"class_list":["post-854","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-najem-nieruchomosci-komercyjnych"],"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 - co warto wiedzie\u0107? | K\u0142odzi\u0144ski Kancelaria<\/title>\n<meta name=\"description\" content=\"Czym jest podatek od najmu lokalu u\u017cytkowego? 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