Lump-sum tax or the general rules for short-term rental: what pays off in 2026?

Short-term rental in 2026: which form of taxation to choose?

People running short-term rentals increasingly wonder whether it pays off more to settle taxes under the lump-sum scheme or under the general rules. The choice has a huge effect on the amount of tax, on whether costs can be deducted, and on the final profit from renting.

In 2026 two forms of taxation are still the most common:

• the lump-sum tax on recorded revenue,
• the general rules (tax scale of 12% and 32%).

Each has its advantages and drawbacks. Which one works out better depends above all on how high your rental costs are.

The lump-sum scheme for short-term rental: 2026 rates

Under the lump-sum scheme, tax is paid on revenue, that is, without deducting costs.

Current lump-sum rates for private letting in 2026 are:

• 8.5% up to PLN 100,000 of revenue a year,
• 12.5% on the surplus above PLN 100,000.

For business activity connected with accommodation, the rate most often applied is:

• 8.5% or 17%, depending on how the services are classified and how the business is run.

The biggest advantage of the lump-sum scheme is simplicity. You do not have to collect every cost, keep elaborate accounts or work through depreciation.

The downside is that you cannot deduct costs such as:

• Booking and Airbnb commissions,
• cleaning,
• utilities,
• furnishing the flats,
• loan interest,
• renovations.

The general rules: when are they better?

Under the general rules, tax is paid on income, that is:

revenue minus costs = taxable income

The tax scale in force in 2026:

• 12% up to PLN 120,000 of income,
• 32% on the surplus above PLN 120,000.

On top of that, the taxpayer can use:

• the PLN 30,000 tax-free allowance,
• joint filing with a spouse,
• carrying losses forward,
• full recognition of business costs.

This option often works out better for people who are:

• repaying a loan,
• carrying high renovation costs,
• investing heavily in apartments,
• using cleaning companies and rental operators.

A comparison: lump sum versus general rules

Example 1: low costs

Assume:

• annual revenue: PLN 120,000,
• costs: PLN 15,000.

Lump sum:

• PLN 100,000 × 8.5% = PLN 8,500,
• PLN 20,000 × 12.5% = PLN 2,500,
• tax: PLN 11,000.

General rules:

• income: PLN 105,000,
• tax under the scale roughly PLN 9,000 to 10,000 once the tax-free allowance is taken into account.

Here the difference is small.

Example 2: high costs

Assume:

• revenue: PLN 120,000,
• costs: PLN 55,000.

Lump sum:

• the tax will still be around PLN 11,000.

General rules:

• income: PLN 65,000,
• the tax may come to around PLN 4,000 to 5,000.

With high costs, the general rules are decidedly more profitable.

What do apartment owners usually choose?

People with one or two flats often pick the lump sum because settling it is simple.

Owners of a larger number of apartments, financed by a loan or generating high operating costs, more often move to business activity and settle under the tax scale.

In practice it is worth working out:

• annual revenue,
• the level of costs,
• social security contributions,
• planned investments and renovations.

Only then can you realistically judge which form of taxation will be better.

In short

There is no single best form of taxation for every short-term rental owner.

The lump sum works well with low costs and a simple rental model.

The general rules are better with high costs, loans and a larger scale of activity.

Before deciding, it is worth preparing a tax simulation for your own situation. The difference in tax can run to well over ten thousand zloty a year.