PKD Code for Short-Term Rental in Poland 2026: Which to Choose

PKD Code for Short-Term Rental in Poland 2026: Which to Choose

Setting up a business for short-term apartment rental on Airbnb or Booking and unsure which PKD code to enter? Choosing the right PKD code (the Polish Classification of Activities symbol) is one of the first questions that comes up when registering a company - and a common source of confusion. In this article I explain when you actually need a PKD code at all, which code fits short-term rental, how it differs from the code for long-term rental, and what tax consequences your choice carries.

In brief

• You only need a PKD code once you run a business - private rental by an individual does not require any PKD code.
• For short-term rental in the Airbnb/Booking model, the right code is 55.20.Z „Obiekty noclegowe turystyczne i miejsca krótkotrwałego zakwaterowania" (tourist accommodation facilities and short-stay lodging).
• The code 68.20.Z „Wynajem i zarządzanie nieruchomościami własnymi lub dzierżawionymi" (rental and management of own or leased real estate) fits long-term residential rental, not accommodation services.
• Your choice of code affects the form of taxation, the lump-sum rate, VAT and cash register obligations - so choose deliberately and verify the current classification in CEIDG or GUS.

When do you even need a PKD code?

Let's start with the most important distinction, because this is where most mistakes begin. A PKD code is a symbol from the Polish Classification of Activities (Polska Klasyfikacja Działalności) assigned to business activity. That means you only need a PKD code once you register a company in CEIDG (the business register) or a company in KRS (the court register).

If you rent out a single apartment occasionally and settle taxes as a private individual under the lump-sum tax on recorded revenue, you are not running a business and you do not enter any PKD code. Private rental by an individual simply does not operate within the PKD system - the classification applies to entrepreneurs, not to people settling private rental.

The line between private rental and business activity can be blurry, however, and depends on the scale, continuity and degree of organization of your rental. If you are not sure which side you are on, first read short-term rental vs. business activity - there I go through the criteria that tax offices consider in detail. Only once you establish that you are running a business does choosing a PKD code become a real topic.

PKD code for apartment rental: 55.20.Z

For short-term rental treated as an accommodation service - that is, the classic Airbnb, Booking.com or per-night apartment rental model - the right code is:

• 55.20.Z - „Obiekty noclegowe turystyczne i miejsca krótkotrwałego zakwaterowania" (tourist accommodation facilities and short-stay lodging)

This code covers activity that provides accommodation on a daily or weekly cycle, without permanent hotel service, but aimed at guests staying temporarily. It includes apartments for short-term rental, holiday cottages, guest rooms and tourist lodgings. If your rental works so that a guest books a stay for a few days, receives keys (or a lock code), and you handle cleaning between stays - this is an accommodation activity, not an ordinary lease of premises.

That is exactly why 55.20.Z is the code most often indicated as the PKD code for apartment rental in the short-term model. It matches the nature of the service you actually provide.

55.20.Z or 68.20.Z? A difference that matters

The second code that often comes up in the rental context is:

• 68.20.Z - „Wynajem i zarządzanie nieruchomościami własnymi lub dzierżawionymi" (rental and management of own or leased real estate)

This code is typical for long-term residential rental - when you hand a property over to a tenant for months or years, under a lease agreement, and the tenant treats the apartment as their place of residence. There is no tourist accommodation service, no cleaning between stays, no short bookings - just classic real estate rental.

The difference between these two codes comes down to the nature of what you do:

• 55.20.Z - you provide an accommodation service (short stays, Airbnb/Booking model, guest handling).
• 68.20.Z - you rent real estate long-term for residential purposes (lease agreement, permanent tenant).

The choice matters because it translates into tax treatment - among other things the VAT rate and the lump-sum rate, which I cover below. If you actually run per-night rental but enter only 68.20.Z, the code may not reflect the real nature of your activity. There is nothing stopping you from having several PKD codes in CEIDG - one predominant and additional ones - if you run a mixed activity. It is worth making sure, though, that the predominant code reflects what your revenue is based on.

Watch out for the PKD 2007 to PKD 2025 change

The PKD classification is periodically updated. For many years the PKD 2007 classification applied, and that is where symbols such as 55.20.Z and 68.20.Z come from - they are widely known and still broadly used. A transition to a newer version of the classification (referred to as PKD 2025) is under way, however, which may involve changes to the numbering and descriptions of some subclasses.

Because the details of such a transition and any new symbols may change, I do not state specific numbers from the new classification here with certainty. If you are registering a business, treat the codes indicated in this article as a reference point and verify the currently binding symbol directly in the PKD search tool on the GUS (Central Statistical Office) website or in the CEIDG application wizard. The system will suggest the applicable codes and their descriptions, so you can choose the right symbol consistent with the current state of the classification.

How to add or change a PKD code in CEIDG

Adding or changing a PKD code is a simple and free action. You can do it in a few steps:

1. Log in at biznes.gov.pl or open the CEIDG-1 form (registering a new business or amending an existing entry).
2. Find the PKD codes section - when setting up a business you indicate a predominant code and additional codes.
3. Enter the right code - for accommodation services search for 55.20.Z, for long-term rental 68.20.Z; use the search suggestions to confirm the current symbol.
4. Mark the predominant code - the one that best describes your main source of revenue.
5. Sign and submit the application - with a trusted profile (profil zaufany), a qualified signature, or in person at the municipal office.

Amending the CEIDG entry is free, and you can carry out the update at any time - including when your activity evolves, for example from long-term rental toward per-night rental.

Consequences of choosing a PKD code

A PKD code is not just a formality. The nature of the activity it reflects affects several important tax areas.

Form of taxation and the lump-sum rate

Accommodation services (the 55.20.Z model) have a different profile under the lump-sum tax than private or long-term rental. The lump-sum rates and the way you settle depend on whether you operate as an entrepreneur providing short-stay accommodation services or settle private rental. I break down the variants and tax amounts in detail in tax on short-term rental 2026 - essential reading before choosing your form of taxation.

VAT on accommodation services

Short-stay accommodation services are subject to VAT rules. Up to a certain annual turnover threshold you can use the subject exemption, and once you exceed it you register as a VAT payer. Accommodation services are covered by a reduced VAT rate, different from the standard one - another difference compared with residential rental. It is worth verifying the specific thresholds and rates for the current year, as they change.

Cash register

When providing accommodation services to individuals, in many cases you fall under the obligation to record sales on an online cash register. This is a separate topic, which I cover in online cash register for short-term rental 2026. It is worth checking whether and from when this obligation applies to you before you accept your first payment from a guest.

HostReady Package - documentation ready to use

Choosing a PKD code is only the start of the formalities involved in short-term rental. The house rules, the GDPR clause, the guest registration card, fire-safety statements and the rest of the documents can be overwhelming at the start. Instead of assembling this yourself from fragments found online, you can reach for a ready-made set of templates matched to Polish regulations and the per-night rental model.

Frequently asked questions

Which PKD code for short-term rental?

For short-term rental treated as an accommodation service - that is, the Airbnb or Booking.com model - the right code is 55.20.Z „Obiekty noclegowe turystyczne i miejsca krótkotrwałego zakwaterowania" (tourist accommodation facilities and short-stay lodging). It matches an activity in which a guest books a stay for a short period while you provide the accommodation and handle the stay. You only enter the code if you run a business.

Does private rental require a PKD code?

No. Private rental by an individual, settled under the lump-sum tax on recorded revenue, is not a business activity and does not require entering any PKD code. The PKD code applies only to entrepreneurs registering a company in CEIDG or a company in KRS. If you rent out a single apartment occasionally as a private individual, the PKD topic does not concern you.

55.20.Z or 68.20.Z?

It depends on the nature of the rental. The code 55.20.Z fits short-stay accommodation services (per-night rental, the Airbnb/Booking model, guest handling). The code 68.20.Z „Wynajem i zarządzanie nieruchomościami własnymi lub dzierżawionymi" (rental and management of own or leased real estate) is typical for long-term residential rental, with a lease agreement and a permanent tenant. If you run a mixed activity you can hold both codes, but the predominant one should reflect your main source of revenue.

How do I add a PKD code in CEIDG?

Log in at biznes.gov.pl, open the CEIDG-1 form (registration or amendment), go to the PKD codes section and search for the right symbol - 55.20.Z for accommodation services. Mark the predominant code, add any additional codes, then sign and submit the application with a trusted profile, a qualified signature, or in person at the municipal office. The action is free and you can do it at any time.

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 legal or tax advice. The PKD classification is periodically updated - verify the current code in CEIDG/GUS. Legal status: 2026.