Registering short-term rental apartments in 2026: what is actually in force and what is still coming

A good deal of confusion has built up around short-term rental in 2026, and no small amount of panic. Headlines warn of fines up to PLN 50,000 "from 20 May", and apartment owners are wondering whether they became criminals overnight. Relax. The reality is far less dramatic, though change is genuinely on its way. This article separates what is already in force from what is still only a draft, and shows what to prepare for in the autumn.

What actually happened on 20 May 2026?

On 20 May 2026, Regulation (EU) 2024/1028 of the European Parliament and of the Council of 11 April 2024 became directly applicable. This is the STR regulation (from short-term rental), covering the collection and sharing of data on short-term accommodation rental services.

It sounds alarming, but note the detail: the EU regulation places obligations chiefly on member states and on booking platforms (Airbnb, Booking, Vrbo), not directly on the individual flat owner. States are to create registration systems and identification numbers; platforms are to report data and, eventually, verify those numbers. It is a legal framework that still has to be filled in by national law.

And there lies the heart of the matter: Poland did not manage to pass the act implementing the regulation. The deadline expired on 20 May 2026, but national provisions are still working their way through the legislative process.

Why practically nothing changed in Poland on 20 May

This is the key correction to the sensational headlines. For an owner renting an apartment through Airbnb or Booking, 20 May 2026 in Poland changed nothing in practice, because:

• There is no registration system. The Central Register of Tourist Accommodation Facilities (CWTON), which is supposed to be created, is not running. There is no submission form on gov.pl.
• There is nothing to put in listings. Since no identification numbers have been issued, there is no way to quote one in an Airbnb or OLX listing.
• There is no basis for penalties. The Ministry of Sport and Tourism has stated clearly that, given the ongoing legislative process, sanctions cannot as a rule be applied until the relevant provisions of the draft act enter into force.
• Platforms have nothing to check numbers against. Without a national register, verifying and blocking listings is technically impossible.

In other words: the EU rules took effect, but in Poland they remain dormant for now, waiting for a national act to breathe life into them.

When will the changes become real? Autumn 2026 and beyond

Poland used the transition period provided for in the regulation to build the national infrastructure. Ireneusz Raś, deputy minister of sport and tourism, confirmed in April 2026 that the transition period has been extended to 15 October 2026, and that from that date the government system is to be integrated with local municipal systems.

Even that date calls for caution. Experts point out that 15 October is realistic only if the implementing act is passed beforehand, and the act has yet to leave the government stage. In practice many commentators expect full owner registration to start at the turn of 2026 and 2027 at the earliest.

Two competing draft acts

The situation is complicated by the fact that national provisions are being drafted in parallel in two bills:

• Government bill UC135 (Ministry of Sport and Tourism). It treats short-term rental (up to 30 days) as a hotel service, creates the CWTON register, and provides that regional marshals (rather than municipalities directly) will keep the registers and issue identification numbers. It remains at the government stage.
• The parliamentary bill (paper no. 2353), tabled by the Polska 2050 caucus. It passed first reading in the Sejm in mid-April 2026 and was referred to committee. It leans harder towards decentralisation and municipal powers.

Until one of these bills is passed and enters into force, the obligations described below remain proposals only. A further risk of delay comes from the objection of the Union of Voivodeships, which points out that the bill loads new tasks onto local government without guaranteed funding.

What the bills provide for, and what to prepare for

Once the act is in force, owners face several new obligations. It is worth knowing them now, so you can act without rushing:

• Entry in CWTON and an identification number. Every property rented for periods up to 30 days will have to be reported to the central register and receive an individual number, displayed in all listings. Submission is to be electronic (via Trusted Profile).
• House rules. Every property will need a set of rules covering, among other things, a ban on parties and an obligation to observe quiet hours.
• Round-the-clock contact. The owner or operator will provide a phone number for someone who responds to neighbours' complaints.
• A declaration on standards. Under penalty of criminal liability, you will have to confirm that housing, sanitary and fire safety requirements are met (a bed for every guest, access to drinking water, a bathroom with hot water).
• Limits per building. Bill UC135 introduces a limit of 6 units and 30 bed spaces in one building. Above that, full hotel requirements may apply.

Fines up to PLN 50,000: what is really going on?

The loudest element of the whole discussion needs correcting. The administrative fine of up to PLN 50,000 for failing to register or to display an identification number in a listing comes from the draft acts (UC135 and paper 2353), not from the law in force today.

At this stage these are legislative proposals and nothing more. Under the drafts, the size of the fine for a host is to depend on a decision by the authority (the regional marshal, for instance) assessing the scale of the breach, while separate sanctions (also up to PLN 50,000 per infringement) are to apply to platforms. Until the act enters into force, none of these fines can be imposed on an apartment owner in Poland.

That does not mean the subject can be ignored. The sum of the risks (administrative, tax, and the possible removal of your listing from platforms once the system goes live) will in time be far greater than the cost of putting your affairs in order early.

The longer horizon: what and when

Although 2026 attracts the most noise, some changes are spread over the following years:

• Municipal rental restriction zones. The power of municipal councils to establish such zones is not scheduled until 1 January 2029.
• Fire safety requirements for residential buildings where hotel services are provided in no more than 6 units, planned for 1 January 2031.

These dates may still change as the legislation proceeds, so it is worth following the final shape of the act.

Tax changes: this part is worth sorting out now

Whatever becomes of the register, platform data reporting will make it easier for the tax authorities to verify rental income. This is a good moment to make sure you are settling correctly. The most common forms of taxation for short-term rental in Poland are:

• Lump-sum tax on recorded revenue. 8.5% up to PLN 100,000 of revenue, 12.5% above that.
• Flat tax. 19% on income, with full cost records (applies to business activity).
• The tax scale. 12% or 32% on income, with costs deductible.

The right form depends on the scale and character of the activity (private letting or business activity). It is worth discussing with a tax adviser or accountant, especially if you manage more than one property or rent through a company.

A practical checklist for owners, as of mid-2026

Instead of a panicked "register immediately" (which is not possible today anyway), a realistic plan looks like this:

1. Do not panic and do not hunt for a form. The CWTON system does not yet exist. There is nowhere to register and nothing to quote in a listing.
2. Follow the legislative process. Watch what happens to bill UC135 and paper 2353, and to announcements from the Ministry of Sport and Tourism. A real system launch is autumn 2026 at the earliest.
3. Draft your house rules. You will need this document anyway, and you can write it now.
4. Put your tax affairs in order. Make sure rental income is being settled correctly.
5. Check the situation in your building. If the flat is in a multi-family building, find out whether the owners' association is planning restrictions.
6. Follow your municipality's resolutions, particularly in tourist towns.
7. Insure the property. Make sure your liability policy covers short-term rental.

In short

The message "register from 20 May or pay PLN 50,000" is misleading. The EU regulation formally took effect on 20 May 2026, but the absence of an implementing act in Poland means that for apartment owners practically nothing has changed. There is no register, no numbers and no enforceable penalties.

Real change will come in autumn 2026 at the earliest, and some elements (restriction zones, fire safety requirements) only at the end of the decade. That is good news: there is time to prepare calmly. Owners who use this period to sort out their documentation, house rules and tax settlements will enter the new system with an advantage over those who wait until the last moment.

Legal position: June 2026. The provisions are still in the legislative process, and dates and details may change. This article is informational and is not legal or tax advice.