Real estate — Rent
6 articlesRights and obligations of landlord and tenant — contract, deposit, rent increases and income taxation.
Guides in this category
Rental deposit — amount, return and rules
Learn what a rental deposit is, how much it can be, when it must be returned and when deductions are allowed.
Rent increase — rules, timing and how to respond
When a rent increase is possible, how to assess it and what to do if it looks too high. Practical steps and checklist.
Rental tax — lump‑sum, rules and deadlines
How to settle rental tax: lump‑sum, deadlines, records and key rules.
Rent or mortgage?
Compare costs. When to rent, when to buy. Practical guide with examples and FAQ. Practical guide with examples and FAQ.
Rent or buy a home? What pays off
When renting pays, when buying. Costs, risk, flexibility. Practical guide with examples and FAQ.
Mortgage instalment vs rent — what is more cost‑effective
Compare mortgage instalment and rent: how to calculate, what to include and when the result can be misleading.
Related calculators
Tools to help you calculate and compare
Related accounting office specialisations
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FAQ: Rent
Answers to the most common questions on this topic
The deposit cannot exceed 12 months' rent. In practice it is usually 1–2 months' rent. It must be returned within 30 days of vacating the property, minus any deductions for damage.
Yes, but with the required notice (at least 3 months) and following the formal procedure. A rent increase exceeding the inflation index can be challenged by the tenant in court.
You can choose flat-rate tax (8.5% up to PLN 100,000 income, 12.5% above) or the general tax scale (12%/32%). With the scale you deduct costs (depreciation, renovations, interest), which can be more beneficial for expensive property.
Renting without a contract is not illegal per se, but concealing rental income risks back-tax, interest and a criminal tax fine of up to 720 daily rates under the Fiscal Penal Code.
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