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How to make money on short-term rentals legally?

Short-term rentals are a popular way to generate additional (or primary) income from real estate today. However, many owners are unaware that this method of income may require meeting specific tax and legal obligations. What do you need to know to operate legally and avoid problems with the tax office? We explain.

Short-term rentals – private rentals or businesses?

Although offering accommodation to tourists may seem like a typical rental, tax authorities often consider it a business activity. The manner in which the rental is conducted – its organization, continuity, and profit-making nature – is crucial here.

National Tax Information (KIS) has emphasized in numerous interpretations that short-term rentals – especially those conducted on a large scale using the services of rental management companies – bear the characteristics of a business. For example, in a 2023 ruling (0115-KDIT1.4011.526.2022.2.MK), the National Tax Inspectorate (KIS) found that systematically providing accommodation to tourists, even without employing employees, but using dedicated booking services and invoicing, constitutes conducting a business.

In turn, a 2022 ruling of the Supreme Administrative Court (ref. II FSK 1037/20) indicated that a person renting several apartments for a period of time, in a repetitive and organized manner, is no longer operating as a private individual but is conducting a business, even if they are not formally registered with the Central Registration and Information on Business (CEIDG).

Importantly, if someone offers accommodation on a one-off, sporadic, or seasonal basis, without advertising, a reception desk, or additional services, and does not use professional platforms, this may be considered a private rental. However, the line can be thin, and each case may be assessed individually – by the tax office or a court.

Daily Rentals and Taxes – How to Calculate?

Renters must consider filing income tax – however, the tax treatment depends on whether the rental is considered private or conducted as part of a business.

Private rentals can be taxed in two ways: a flat-rate tax on recorded income (8.5% of annual income up to PLN 100,000, and 12.5% above that) or according to general rules (tax rates: 12% and 32%, taking into account tax-deductible costs).

However, individuals who earn income from renting apartments using booking platforms cannot file a flat-rate tax on private rentals. They must:

register their business,

keep records,

pay income tax advances (based on a scale or a flat rate of 19%),

register for VAT (if they exceed the turnover limit or provide services abroad),

consider the need for a cash register. In one of the 2022 interpretations (0115-KDIT1.4011.541.2022.2.MK), the National Tax Inspectorate (KIS) emphasized that short-term rentals via online platforms are no longer considered private rentals, and therefore no longer considered flat-rate rentals within the meaning of Article 6, Section 1a of the Flat-Rate Income Tax Act.

Short-Term Rentals – Legality

How to legally earn money by renting out an apartment by the day?

Analyze your business model – do you offer only the premises or additional services?

Decide whether you want to run a business or whether you have grounds for accounting for private rentals.

Request a tax ruling if you have any doubts (or a Binding VAT Rate Information).

Report VAT and other obligations if you use booking platforms.

Check local regulations – regulations may vary depending on the city. Keep records – keeping records of income, invoices, and payment confirmations are your safeguard in the event of an audit.

Short-term rentals are a great way to generate income from real estate, but they don't operate in a legal vacuum. To operate legally, you need to know whether you're providing rental or accommodation services, and choose the appropriate tax treatment. It's also important to remember that, in addition to national regulations, local regulations are becoming increasingly important. Tourist cities like Krakow and Sopot are moving towards implementing their own regulations, so it's important to check the current resolutions and requirements in force in their respective municipalities.

If you have any doubts and aren't sure how to interpret the regulations governing tourist rentals, it's worth seeking expert advice or obtaining a tax interpretation. However, before scheduling a paid consultation, it's worth expanding your knowledge. You'll find many more similar guides on morizon.pl, which explain complex real estate issues in an accessible way.