Short-Term Rental and VAT in Poland 2026: Exemption and 8% Rate

Short-Term Rental and VAT in Poland 2026: Exemption and 8% Rate

In brief

• Short-term rental is, as a rule, within the scope of VAT because it counts as an accommodation service - unlike residential long-term letting, which is often VAT-exempt.
• Most small hosts rely on the subjective exemption up to PLN 200,000 of annual turnover (Article 113 of the VAT Act), so in practice they do not charge VAT.
• Accommodation services carry a reduced 8% VAT rate rather than the standard 23% - but only where the service genuinely has the character of tourist accommodation.
• Airbnb and Booking commissions are an import of services from a foreign platform, which can trigger a VAT settlement obligation even for a host who is otherwise exempt.

The question of short-term rental and VAT comes up for every host who passes the first few thousand zloty of revenue. Contrary to intuition, short-term rental is within the scope of VAT as a rule, because under the VAT Act it is not classic letting but an accommodation service. That distinction decides whether an exemption applies, what VAT rate applies to apartment rental, and when you must register. Below we explain the settled rules - legal status as of 2026 - and clearly flag where the situation is not clear-cut.

Is Short-Term Rental Subject to VAT

For VAT purposes what matters is not the name of the contract but the nature of the service. Classic letting of a residential unit for housing purposes (long-term, to a tenant who lives there) benefits from an objective VAT exemption. Short-term rental to tourists is something else - it is treated as an accommodation service, close to a hotel service, and such a service is, as a rule, within the scope of VAT.

In practice this means short-term rental is subject to VAT, but that does not yet mean you will actually pay it. Whether you do depends on whether you use the subjective exemption and which rate applies to your service. The line between private letting and an accommodation service can be thin and depends on the scale and scope of guest service - if you are unsure about the legal form itself, check when short-term rental requires registering a business.

Subjective Exemption up to PLN 200,000 (Article 113)

The key point for most hosts: the subjective VAT exemption applies to taxpayers whose sales value did not exceed PLN 200,000 in the previous tax year. This is exactly the exemption the vast majority of small short-term rental operators rely on. As long as you stay within the limit, you do not add VAT to the nightly price and you do not file VAT returns (although an obligation to settle imported services may exist independently - more on that below).

A few rules worth remembering when calculating the PLN 200,000 limit:

• The limit counts the value of taxable sales (net), not profit. What matters is revenue from accommodation services.
• In the first year of activity the limit is proportional to the number of days of sales. If you start mid-year, you get a correspondingly lower threshold (PLN 200,000 divided by 365, multiplied by the number of days remaining in the year).
• Once the limit is exceeded, the exemption stops from the transaction that crossed the threshold - from that moment VAT must be charged.
• You may also waive the exemption voluntarily, for instance when you want to deduct input VAT on purchases (apartment furnishing, renovation, commissions).

It is worth stressing: the subjective VAT exemption is a completely different matter from the way income is taxed (lump-sum, scale, flat tax). You can pay a lump-sum tax on rental income and at the same time use the VAT exemption - these are two separate taxes, an income tax and a turnover tax, settled independently.

VAT Rate on Accommodation: 8% Instead of 23%

If a host is already an active VAT payer (having exceeded the limit or waived the exemption), the question of the rate arises. Here an important privilege applies: accommodation-related services are taxed at the reduced 8% VAT rate set out in Annex 3 to the VAT Act (accommodation services, PKWiU grouping 55). That is a clear contrast with the standard 23% rate, which applies to pure letting outside the preference and to many additional services.

A key caveat: the 8% rate depends on the nature of the service, not on how you label it on the invoice. The preference covers typical tourist accommodation for short stays. Accompanying services, however, may be taxed differently:

• Tourist accommodation (the accommodation service alone) - as a rule 8%.
• Long-term letting for housing purposes - VAT-exempt (not 8%).
• Additional services sold separately, e.g. bike hire, transport, extra attractions - most often 23%.
• Cleaning or linen - if they are an inseparable part of the stay, they share its 8% rate; sold as a separate service they may be subject to 23%.

The line between a composite service (single rate) and a bundle of separate supplies is often disputed with the tax authority. Where a particular configuration of services is doubtful, it may be worth applying for binding rate information (WIS) or an individual interpretation - this secures the rate you have adopted.

When You Must Register for VAT

Registering as an active VAT payer (the VAT-R form) becomes necessary in several situations:

• When the value of sales exceeds PLN 200,000 (or the proportional limit in the first year) - registration must be done before the transaction that crosses the threshold.
• When you voluntarily waive the subjective exemption, for example to deduct input VAT.
• When you provide services excluded from the subjective exemption - in that case the PLN 200,000 exemption does not apply at all.
• For settling imported services from foreign platforms, EU VAT registration (VAT-R part C) may be needed, even if you remain exempt from domestic VAT.

The obligation to use a cash register is a separate issue, independent of VAT registration - we describe the thresholds and exemptions in the article on the online cash register in short-term rental.

Airbnb and Booking Commissions and VAT: Import of Services

This is the point that surprises many hosts, including those who are exempt. Airbnb (entities seated in Ireland and Luxembourg) and Booking.com (seated in the Netherlands) are foreign companies that charge you a commission for intermediation. From a VAT perspective this is an import of services: it is the recipient of the service (the host in Poland) who settles VAT on the commission under the reverse charge mechanism, because the place of taxation of a service supplied to a taxable person is the country of the recipient.

In practice this means that even a VAT-exempt host may be required to:

• register for EU VAT (VAT-R) for the purposes of intra-EU transactions,
• calculate and report VAT on the foreign commission in a VAT-8 or VAT-9M return and pay that tax,
• keep records of these transactions, even though it charges no VAT on its own accommodation services.

We describe this cautiously and in general terms, because the details depend on the host's status and the structure of settlement with the platform. It is nonetheless a real obligation that is easy to overlook. Platforms report your income to the tax authority anyway - more in the article on DAC7 reporting by Airbnb to the tax office. A discrepancy between the platform report and your own settlement is the most common reason for clarification notices.

VAT Documentation for a Short-Term Host

Correct VAT settlement starts with order in the paperwork: a sales record that lets you pinpoint when the limit was crossed, invoices with the correct rate, records of imported services from platforms, and timely VAT-R filings. These are exactly the elements the tax authority most often challenges. Ready-made templates and checklists help avoid mistakes, which with VAT can be costly.

Don't want to hunt for templates and regulations on your own? The HostReady Package contains complete documentation, fill-in templates and checklists - ready to use right after purchase.

Frequently asked questions

Is short-term rental subject to VAT?

As a rule, yes. Short-term rental to tourists is treated as an accommodation service, not as residential letting, so it falls within the scope of VAT. That does not mean every host pays VAT - most use the subjective exemption up to PLN 200,000 of turnover and in practice charge none. Being within the scope of VAT means the service sits inside the VAT system, not that tax is always due.

What VAT rate applies to accommodation?

Accommodation services carry the reduced 8% VAT rate (Annex 3 to the VAT Act, PKWiU grouping 55), not the standard 23%. The condition is that the service genuinely has the character of tourist accommodation. Additional services sold separately (for example transport or equipment hire) may be subject to the 23% rate. Where a bundle of services is doubtful, binding rate information can help.

Up to what amount is the VAT exemption?

The subjective exemption applies up to PLN 200,000 of sales value in the tax year (Article 113 of the VAT Act). In the first year of activity the limit is calculated proportionally to the number of days of sales. Once the threshold is exceeded, you must register for VAT and charge tax from the transaction that crossed the limit.

Do I pay VAT under the lump-sum tax?

The lump-sum tax and VAT are two separate taxes. The lump-sum tax concerns income tax on revenue, while VAT is the tax on goods and services. You can settle revenue under the lump-sum tax and at the same time use the VAT exemption up to PLN 200,000. Bear in mind, though, that even when exempt from domestic VAT you may still have to settle imported services on foreign Airbnb or Booking commissions.

Don't want to hunt for templates and regulations on your own? The HostReady Package contains complete documentation, fill-in templates and checklists - ready to use right after purchase.

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Legal note: Informational only, not tax advice. Polish VAT rules are complex and depend on your situation. Legal status: 2026. Consult a tax advisor before deciding.