Lease agreements, occasional lease, deposit and the landlord’s taxes: what tenants and investors need to know.
Introduction
Residential leases in Poland are governed by the Civil Code and the Tenants’ Rights Protection Act. Landlords most often choose an occasional lease, which makes it easier to recover the premises when the lease ends.
How it works
- a fixed-term or indefinite lease, in writing
- an occasional lease requires the tenant’s statement in the form of a notarial deed and notification of the lease to the tax office
- the deposit for an occasional lease may be up to six times the monthly rent
- a landlord who is a natural person usually pays a lump-sum tax of 8.5% (12.5% on revenue exceeding PLN 100,000)
Why it matters and what is important
For an investor what matters is the after-tax yield and protection against a tenant refusing to vacate. For a tenant from abroad it is important that the lease is understandable and provides a basis for registering their address, which is needed for some official matters.
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Related information
This article is general in nature and does not constitute legal or tax advice. Legal status as of 17 October 2026.
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