Short-Term Rental - How to Get Started in 2026?

Short-Term Rental - How to Get Started in 2026

Just a few years ago, starting a short-term rental looked like this: take photos of the apartment, create an Airbnb account, upload the listing, and wait for your first guest. In 2026, that's no longer enough. New EU and national regulations have changed the rules of the game - before you accept your first reservation, you must meet a range of legal, tax, and safety requirements. This guide will walk you through the entire process from A to Z, step by step, taking current regulations into account.

Key takeaways

• In 2026, you cannot publish short-term rental listings without a CWTON (Centralny Wykaz Turystycznych Obiektow Noclegowych / Central Register of Tourist Accommodation) registration number - the deadline is May 20, 2026
• Before you start renting, verify the right to the property (ownership, subletting consent, homeowners' association resolution), CWTON registration, fire safety documents, and RODO/GDPR compliance
• The realistic cost of equipping and preparing one apartment is 3,000 - 8,000 PLN, depending on the standard
• You must choose a form of taxation: ryczalt (lump-sum tax) of 8.5% (up to 100,000 PLN revenue) or 12.5% above that threshold - this is the most popular option
• Preparing for inspections (Sanepid / Sanitary Inspectorate, fire brigade) should be done from the very beginning, not only when an inspector knocks on the door

The new reality: why 2026 changes everything

Let's start with context, because it's crucial. Most guides about short-term rentals that you'll find online were written before EU Regulation 2024/1028 came into effect. Advice like "just post a listing on Airbnb" is no longer current and could cost you dearly.

From May 20, 2026:

• Every short-term rental property must be registered with CWTON (Centralny Wykaz Turystycznych Obiektow Noclegowych / Central Register of Tourist Accommodation)
• Platforms (Airbnb, Booking.com, Noclegi.pl) will not publish listings without a valid CWTON number
• Failure to register carries a fine of up to 50,000 PLN
• Regulatory authorities have access to data from booking platforms

That's why in this guide I approach the topic differently than standard pre-regulation articles. We start with compliance - meeting legal requirements - and only then move to creating listings and accepting guests. Because in 2026, you can't start from the end.

Details of the new regulations can be found in the article New Regulations for Short-Term Rentals in 2026.

Step 1: Check whether you can rent out your apartment

Before you invest a single zloty in equipment or photos, make sure you actually have the right to rent out the given property short-term. This is a fundamental issue that many beginners overlook.

Property ownership

If you own the apartment, you have the right to rent it out. But even as an owner, you need to check two things:

• Wspolnota mieszkaniowa (homeowners' association) resolutions - some associations have adopted resolutions prohibiting or restricting short-term rental in the building. Check the association's rules and recent resolutions. If such a ban exists, its legality is debatable (courts have ruled both ways), but operating a rental contrary to a resolution means risk of conflict and legal proceedings
• Plan zagospodarowania przestrzennego (local zoning plan) - some municipalities may have restrictions on short-term rental in certain zones. Read more about this in the article Short-Term Rental Restricted Zones

Lease with subletting rights

If you yourself rent an apartment and want to sublet it short-term, you need explicit, written consent from the owner for subletting. A standard lease agreement usually prohibits subletting or requires the landlord's consent. Make sure that:

• The lease agreement contains a clause allowing subletting
• The consent is specific - covering short-term rental, not just traditional subletting
• You have the consent in writing (email is acceptable, but an addendum to the lease is better)

Without written consent, short-term rental of someone else's apartment is asking for trouble - both legal (termination of the lease) and registration-related (when registering with CWTON, you must confirm the right to manage the property).

Co-ownership

If the apartment has multiple co-owners (e.g., inherited with siblings), you need the consent of all co-owners for short-term rental. In the case of marital co-ownership (wspolwlasnosc malzenska), consent from one spouse is sufficient for ordinary management activities, but it's better to have a written agreement.

Step 2: Register with CWTON

This is the absolutely crucial step without which you can't start renting in 2026. CWTON stands for Centralny Wykaz Turystycznych Obiektow Noclegowych (Central Register of Tourist Accommodation) - a nationwide register in which every short-term rental property must be listed.

Registration is free and takes place online through the gov.pl platform. You need a profil zaufany (trusted profile) - you can set one up through online banking in 5 minutes - property data, and a document confirming the right to the property.

The entire process takes 15-30 minutes and is described step by step in our article How to Register with CWTON - Step-by-Step Guide. If you don't know what CWTON is, start with the article CWTON - What It Is, Who It Applies To, and How to Register.

After registration, you receive a unique CWTON number that you must display in all listings. Without this number, no booking platform will publish your listing.

Step 3: Prepare the required documents

The CWTON number is your ticket to platforms, but it's not the only document you need. Here is the complete list of documents you must prepare before accepting your first guest:

Regulamin porzadkowy (house rules)

Every short-term rental property must have a regulamin porzadkowy (house rules). This is not a matter of good practice - it's a legal requirement. House rules should include:

• Check-in and check-out procedures (times, key handover process)
• Rules for using the property (quiet hours, smoking, pets, parties)
• Safety procedures (what to do in case of fire, where the fire extinguisher is)
• Liability for damages
• Contact details for the host or property manager

You must make house rules available to guests before booking or at the latest upon check-in. It's best to include them in the listing description on the platform and print them in the apartment. A house rules template and tips on how to write them can be found in the article Apartment House Rules - Template and Tips.

Oswiadczenie ppoz. (fire safety declaration)

When registering with CWTON, you submit an oswiadczenie ppoz. (fire safety declaration) confirming that the property meets fire safety requirements. This declaration has real significance - you must actually meet these requirements, as the fire brigade can verify them. What you need to have:

• A fire extinguisher (at least one, functional, with current inspection)
• Smoke detectors (ideally in every sleeping room and in the hallway)
• A carbon monoxide detector (mandatory if there is a gas furnace or fireplace)
• Marked evacuation routes
• Fire safety instructions (visible, in Polish and English)

A complete description of requirements can be found in the article Fire Safety Requirements for Short-Term Rentals.

Klauzula informacyjna RODO (GDPR information clause)

As a host, you collect guests' personal data: name, surname, identity document number, email address, phone number. Under RODO/GDPR, you must inform guests about what data you collect, for what purpose, how long you store it, and what rights they have. You need a klauzula informacyjna (information clause) - a document you provide to guests. Details in the article GDPR in Short-Term Rentals - How to Protect Guest Data.

Rejestr gosci (guest register)

As a host, you are required to maintain a rejestr gosci (guest register) in which you record the details of every person staying at the property. You can keep the register in paper form (notebook) or electronic form (spreadsheet, dedicated app). More in the article Guest Register for Rental Apartments.

A full list of all documents, divided into mandatory and recommended, can be found in our article Short-Term Rental Document Checklist.

Step 4: Prepare the apartment

You have a registered property and your documents - now it's time to prepare the apartment itself. Short-term rental is a different league from long-term rental. Guests expect a hotel-like or comparable standard.

Safety equipment

This is not optional - it's mandatory. Before you start thinking about decorations, make sure you have:

• ABC powder fire extinguisher (2 kg, cost: 50-80 PLN) - placed in a visible, easily accessible location
• Smoke detectors (cost: 30-60 PLN each) - at minimum in the hallway and kitchen, ideally also in bedrooms
• Carbon monoxide detector (cost: 60-120 PLN) - mandatory with gas installations
• First aid kit (cost: 30-60 PLN)
• Evacuation instructions - printed and displayed in a visible location

Total cost of safety equipment: 200-400 PLN. A small investment compared to the fines for non-compliance.

Basic equipment

The short-term rental standard is the minimum guests expect. The basic list:

• Bed linens and towels - at least two sets per bed (to have one for changeover). Towels: large bath towel + small hand towel per guest. Cost: 200-500 PLN
• Kitchen - pots, frying pan, plates, mugs, cutlery, kettle, coffee maker (at least drip). Cost: 300-800 PLN
• Cleaning supplies - soap, shampoo, toilet paper, dish soap, sponge, trash bags. Cost: 50-100 PLN to start
• Internet - fast Wi-Fi is an absolute necessity. Cost: 50-80 PLN per month
• Smart lock or key box - facilitates self check-in and eliminates the problem of key handover. Cost: 200-800 PLN

Equipment that boosts ratings

These items are not mandatory, but they significantly affect reviews and occupancy:

• Washing machine (for stays longer than 3 days)
• Iron and ironing board
• Hair dryer
• TV with access to streaming services
• Local area guide (even a simple card with restaurant recommendations)
• Phone charger (universal USB)

Step 5: Create your listing on platforms

Your apartment is ready, documents are complete, CWTON number in hand. Now it's time to create your listing. Here's what to pay attention to:

Choosing platforms

To start, I recommend two platforms:

• Airbnb - the most traffic, especially from international tourists. Best for apartments in major cities and tourist destinations
• Booking.com - dominant in Poland among domestic tourists. Good for properties in smaller towns

Don't try to be on five platforms right away. Two are enough to start, and managing calendars across multiple platforms simultaneously (synchronization, avoiding double bookings) requires experience or a channel manager.

CWTON number in your listing

Remember to enter the CWTON number in the appropriate field when creating your listing. Both Airbnb and Booking have dedicated fields for the registration number. Without it, the listing won't be published. Details in the article CWTON Number in Your Airbnb Listing.

Photos

Photos are 80% of your listing's success. A few rules:

• Take photos during the day, with natural light
• Clean up and remove all personal items
• Photograph each room from several angles
• Show the bathroom, kitchen, and view from the window
• If budget allows, invest in a professional photo session (300-600 PLN) - it will pay for itself within the first few reservations

Description and pricing

Write the description honestly, specifically, and from the guest's perspective. Instead of "beautiful, sunny apartment," write "45 m2 apartment, second floor, elevator, 10 minutes walk to the Main Square." Set the starting price 10-20% below the competition in the area - you need first reviews, and those are invaluable for the platform's algorithm.

Step 6: Sort out your taxes

Taxes are a topic you can't postpone. From your first reservation, you must know how you'll be filing.

Ryczalt (lump-sum tax) or zasady ogolne (general principles)?

For most short-term rental hosts, the most popular form is ryczalt od przychodow ewidencjonowanych (lump-sum tax on recorded revenue):

• 8.5% on revenue up to 100,000 PLN per year
• 12.5% on revenue exceeding 100,000 PLN

The lump-sum tax is simple: you pay a percentage of revenue (what comes into your account), without deducting expenses. You don't need to collect invoices for cleaning, supplies, or repairs.

The alternative is zasady ogolne (general principles) with a tax scale of 12%/32%, or podatek liniowy (flat tax) of 19% if you operate as a registered business (dzialalnosc gospodarcza). These options make sense when you have high costs (e.g., renovations, mortgage payments, furniture). But they require keeping full accounting records.

A detailed comparison of taxation forms, calculations, and examples can be found in the article Short-Term Rental Tax in 2026.

Dzialalnosc gospodarcza (business registration) - is it necessary?

Not always. You can operate a short-term rental as a private individual (najem prywatny / private rental) or as a registered business. The key question is whether your activity has an organized and continuous character. In practice:

• One apartment, occasional rental - usually does not require business registration
• Multiple apartments, regular rental - the tax office (urzad skarbowy) may consider this a business activity
• Hiring people for cleaning, professional management - this likely requires business registration

More on this topic in the article Short-Term Rental and Business Registration.

Step 7: Prepare for inspections

Inspections at short-term rental properties are not frequent, but they do happen. And it's better to be prepared from day one than to frantically search for a fire extinguisher the day an inspector shows up.

Sanepid (Sanitary Inspectorate)

The Panstwowa Inspekcja Sanitarna (State Sanitary Inspection / Sanepid) can inspect your property for hygiene and sanitary conditions. What they look at:

• Room cleanliness
• Condition of bed linens and towels
• Bathroom and kitchen equipment
• Ventilation and access to daylight
• Waste storage and disposal

Details of Sanepid inspections are described in the article Sanepid Inspection at a Rental Apartment.

Fire brigade

The fire brigade (straz pozarna) can verify whether you meet the requirements of the declaration submitted during CWTON registration. They primarily check:

• Presence and functionality of the fire extinguisher
• Smoke and carbon monoxide detectors
• Clear evacuation routes
• Fire safety instructions
• Condition of electrical and gas installations

If you don't meet the declared requirements, you face a fine for a false declaration (up to 10,000 PLN) and an order to rectify the non-compliance.

Most common mistakes by beginner hosts

To close - a list of mistakes I see most often among people starting short-term rental. Avoiding them will save you time, money, and stress.

1. Not registering with CWTON

The most serious mistake in 2026. Some think the regulations don't apply to them, that no one will check, that it'll be fine. It won't. Platforms automatically remove listings without a number, and fines reach 50,000 PLN per property. Read the article about penalties if you need additional motivation.

2. Setting prices too low to be profitable

A low starting price makes sense, but setting it too low means that after deducting costs (cleaning, laundry, supplies, platform fees, tax, utilities) you're left with nothing or in the red. Calculate all costs before setting your price.

3. Ignoring tax obligations

Revenue from platforms is now reported to tax authorities (DAC7). The urzad skarbowy (tax office) knows how much you earned on Airbnb. Not filing from the first reservation is a recipe for trouble.

4. Missing documents (house rules, fire safety, GDPR)

Many hosts start without any documents, hoping no one will ask. The problem arises during an inspection, a dispute with a guest, or a damage claim when the insurer refuses to pay because the property didn't meet the requirements.

5. No insurance

Standard apartment insurance usually doesn't cover short-term rental. You need an extended policy including OC (liability insurance) related to rental or dedicated accommodation property insurance. More in the article Host Liability Insurance for Short-Term Rental.

6. No check-in automation

Manual key handover limits you to guests who arrive during hours when you're available. A smart lock or key box (lock box with a code) is a 200-800 PLN investment that eliminates this problem and enables 24/7 self check-in.

Realistic startup cost estimate

How much do you realistically need to get started? Here's an approximate cost estimate for one apartment (assuming the apartment is furnished and habitable):

• Fire safety equipment (extinguisher, detectors, first aid kit, instructions): 200-400 PLN
• Bed linens and towels (2 sets): 300-600 PLN
• Kitchen (pots, plates, cutlery, kettle, coffee maker): 300-800 PLN
• Cleaning supplies and toiletries (to start): 100-200 PLN
• Smart lock or key box: 200-800 PLN
• Professional photos: 300-600 PLN (optional, but recommended)
• Minor repairs and refreshing: 500-2,000 PLN (depends on condition)
• CWTON registration: 0 PLN (free)
• Documents (house rules, fire safety instructions, GDPR): 0 PLN if you prepare them yourself, or the price of the HostReady package

Total: 1,900 - 5,400 PLN (excluding furniture and renovation costs). If the apartment needs furniture or renovation, add several to several tens of thousands of zlotys. A detailed cost breakdown can be found in the article Short-Term Rental Costs in 2026.

With an average price of 200-350 PLN per night and occupancy of 15-20 days per month at the start, the investment pays for itself within 1-2 months.

Frequently Asked Questions

Do I need a business registration to rent out property?

Not necessarily. You can operate rental of one or two apartments as najem prywatny (private rental), filing with ryczalt od przychodow ewidencjonowanych (lump-sum tax on recorded revenue). Dzialalnosc gospodarcza (business registration) becomes necessary when rental takes on the characteristics of organized, continuous commercial activity - usually with several properties, hiring staff, and professional management. The boundary isn't sharp and depends on the individual assessment of the urzad skarbowy (tax office). More on this topic in the article Short-Term Rental and Business Registration.

How much does it cost to start a short-term rental?

For one furnished apartment, the realistic startup budget is 2,000 - 5,000 PLN (fire safety equipment, linens, kitchen, smart lock, photos). CWTON registration is free. If the apartment needs furniture or renovation, the cost increases by several to tens of thousands of zlotys. First reservation revenues typically cover the investment within 1-2 months, assuming reasonable occupancy.

Can I rent out an apartment I don't own?

Yes, but you need explicit, written consent from the owner for short-term subletting (podnajem krotkoterminowy). A standard lease agreement usually prohibits subletting. You need an addendum to the agreement or separate consent that clearly allows nightly or short-stay rental. When registering with CWTON, you must confirm the right to manage the property - without the owner's consent, you cannot do so truthfully.

From how many apartments does short-term rental become profitable?

Short-term rental can be profitable from just one apartment if it's in a good location (city center, near tourist attractions, close to universities or conference centers). One apartment in Krakow or Warsaw with 20 days of occupancy per month and a rate of 250 PLN per night generates 5,000 PLN in gross revenue. After deducting costs (cleaning, utilities, platform, tax), you're left with 2,500 - 3,500 PLN net. That's more than from long-term rental (najem dlugoterminowy), but requires more work. The more apartments you have, the more sense automation and possibly hiring someone for operations make.

What insurance do I need?

You need an insurance policy that covers short-term rental. Standard apartment insurance usually doesn't cover this, and the insurer may refuse to pay out if damage occurred in connection with rental. Look for a policy with OC (liability insurance) related to accommodation activity, property insurance against guest-caused damage, and protection from fortuitous events (fire, flooding, burglary). The cost of such a policy is usually 500-1,500 PLN per year for one apartment. Details in the article Host Liability Insurance.

Summary

Short-term rental in 2026 is still an attractive business, but it requires a professional approach from the very beginning. The days of "post a listing and wait" are gone for good. Today, you must start with CWTON registration, prepare a complete set of documents, ensure the property's safety, sort out tax matters, and be ready for inspections. Sounds like a lot? Take it easy. Each of these steps is simple if you know what to do.

If you want to save time and be sure you don't miss anything, check out the HostReady Package. You'll receive a complete set of ready-made documents - house rules, fire safety instructions, GDPR clause, guest register template, CWTON registration instructions, and property preparation checklist. Everything prepared by specialists, ready to use from day one. From step 1 to inspection readiness - in one package.