In Poland, there is no national requirement for hosts to register their short-term rental properties with a national department or in a central government database. However, local regulations may impose requirements for registration or permits, depending on the city or region where the rental property is located.

For instance, in cities like Kraków, hosts are required to register their properties as facilities providing accommodation services. This process is handled by local authorities. In Gdańsk, hosts need to register with the city for free and also ensure their property complies with local health, safety, and taxation regulations.

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The answer is that you must pay taxes on your Airbnb rental income. The three possible taxes are:

• Income Tax: Short-term rental income in Poland is taxed either as rental or business income, 8.5% for up to PLN 100,000 and 12.5% for above  PLN 100,000 if taxed as a non-business rental income, or 12–32%/19% for business; returns are due April 30, and expenses are deductible only under business taxation.

• Value Added Tax (VAT): VAT applies if annual turnover exceeds PLN 200,000 (no threshold for non-residents), with an 8% rate for holiday rentals; returns are filed monthly by the 25th.

• Real Estate Tax: Property owners must pay annual property tax set by local authorities within nationally capped rates.

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There is no national permit, license, or registration for short-term rental owners in Poland instead, you may be required to register for other licenses such as fire, electricity, municipality urban planning, co-owners consent, etc., at your local authority in addition to applying for tax permits at various levels of government.

It is crucial to confirm that you have the required registrations with the local and regional authorities. To access the requirements for your particular location and property in Poland, you should subscribe to the Lodge Compliance.

No, there is no national requirement for contributions to a national tourism board. However, designated tourist area are allowed to collect a climate tax where specific environmental and administrative standards are met, although this tax has been abolished in both Gdańsk and Kraków.

No, there is currently no guest registration or reporting requirement for short-term rentals in Poland. However, starting on October 12th, 2025. Europe will introduce the new Entry/Exit System (EES), an automated system that records the entry and exit of third-country nationals traveling for short stays across the external borders of participating European countries.

In Poland, nationwide health and safety standards for short-term rental properties are generally governed by local regulations, but there are some common safety requirements that apply across the country. These include:

1. Fire Safety: Properties must be equipped with smoke detectors, fire extinguishers, and clear emergency exits. These are mandatory to ensure guest safety in case of fire.
2. Sanitation and Cleanliness: Hosts must ensure that the property is kept clean and sanitary, with proper waste disposal systems in place. Regular cleaning and maintenance of the property, including hygiene standards for bathrooms and kitchens, is required.
3. Building Safety: The property must meet basic structural safety requirements, which means it should be free of significant hazards, such as exposed wiring or unstable fixtures. If the property is located in a building with multiple units, building codes and zoning laws may also apply.
4. Accessibility: In some cases, there may be requirements for the property to be accessible to individuals with disabilities, particularly in cities with higher tourist traffic.

Local authorities, such as city councils, may impose additional regulations depending on the area. However, there is no single national regulatory body that oversees all health and safety compliance for short-term rentals. Compliance with health and safety standards is crucial for obtaining local permits to operate a short-term rental.

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Currently, there is no platform accountability requitrement except the DAC7 Directive that mandate platforms to report taxpayer information of hosts earning income through their services. Airbnb is obligated to share data with EU tax authorities, including details about hosts' earnings and property listings, to enhance tax compliance across member states but a proposal is being discussed that would require permission or consent from community or cooperative bodies for operating short-term rentals.

In Poland, national laws that prohibit discrimination against guests in short-term rentals include provisions from the Polish Constitution and the Act on Equal Treatment, which align with European Union anti-discrimination laws.

1. Polish Constitution:
   • Article 32 of the Constitution of the Republic of Poland ensures that all individuals are equal before the law and prohibits any form of discrimination based on personal characteristics, including race, ethnicity, religion, or gender. This applies to all sectors, including housing and accommodations like short-term rentals.
2. Act on the Implementation of Certain Provisions of the European Union in the Field of Equal Treatment (also known as the Anti-Discrimination Act):
   • This law, introduced in 2010, enforces anti-discrimination measures across various sectors, including housing and services. It prohibits discrimination based on race, nationality, ethnicity, religion, sex, age, disability, and other protected characteristics. Short-term rental hosts must comply with these provisions, meaning they cannot deny accommodation to guests based on these characteristics.
3. Consumer Protection Laws:
   • Poland’s consumer protection laws also reinforce anti-discrimination principles, ensuring fair treatment of all customers, including those using short-term rental services.

These laws ensure that short-term rental hosts cannot discriminate against potential guests when offering their services on platforms like Airbnb or Booking.com.

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Poland, short-term rental platforms are mandated to share data with national and local government authorities, particularly under European Union regulations. These mandates aim to improve transparency in the rental market and ensure compliance with local tax, zoning, and safety regulations.

1. EU Regulation on Digital Platforms: As part of the broader European Union regulatory framework, platforms like Airbnb and Booking.com are required to provide data on hosts, guests, and rental activities to local and national authorities. This data-sharing obligation helps authorities monitor compliance with tax and safety laws.
2. Local Mandates: In certain cities like Kraków and Warsaw, local councils require short-term rental platforms to share data on the properties listed and the number of guests staying.

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In Poland, there is no nationwide mandate requiring short-term rental hosts to have liability insurance, but it is highly recommended. Some cities or local municipalities might require hosts to have certain types of insurance, particularly in high-traffic tourist areas.

While it is not a legal obligation, liability insurance is encouraged to protect hosts from potential claims arising from property damage or guest injuries. Many platforms, like Airbnb, offer their own host protection insurance, but hosts are often advised to purchase additional coverage for full protection.

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In Poland, regulations protecting culturally or historically significant areas from short-term rentals are generally managed at the local level, with specific restrictions in place for areas that hold historical or cultural importance. These protections aim to preserve the character and integrity of such sites, while preventing over-commercialization through short-term rental operations.

1. Local Zoning Laws and Heritage Protection Regulations: Cities like Kraków, which is home to a UNESCO World Heritage site, have stricter zoning and heritage protection laws. These laws may restrict the number of short-term rentals allowed in historically significant neighborhoods or impose limits on how properties in such areas can be used, in order to protect their cultural value.
2. Municipal Cultural Heritage Laws: In some cities, short-term rentals are restricted in old town districts and areas near national monuments. These local laws often require special permissions to operate a short-term rental in a culturally significant area, and non-compliance can lead to penalties.

These regulations are intended to balance tourism demand with the preservation of Poland's rich cultural and historical legacy.

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In Poland, there are no nationwide sustainability requirements specifically targeting short-term rentals, but there are broader environmental and sustainability policies that hosts may need to comply with at the local or municipal level. These policies align with European Union regulations aimed at promoting sustainability in the tourism and housing sectors.

Key Considerations:

1. Energy Efficiency: Polish regulations, particularly those stemming from the EU Energy Performance of Buildings Directive, require that rental properties meet certain energy efficiency standards. This includes proper insulation, efficient heating systems, and the use of renewable energy where possible. Short-term rental hosts are encouraged to comply with these sustainability measures to reduce energy consumption.
2. Waste Management: Hosts must adhere to local waste management regulations, which include proper sorting and disposal of waste. Many municipalities in Poland have robust recycling systems that short-term rental hosts must follow.
3. Water Conservation: In certain regions, local councils may promote water conservation practices by encouraging hosts to install water-saving devices like low-flow faucets and showers.
4. Cultural Heritage Areas: In historical or culturally significant areas, there may be additional requirements focused on the sustainable use of buildings to preserve their integrity. This could include limitations on renovations or modifications to ensure that the property’s historical value is maintained.

While these requirements aren't exclusive to short-term rentals, they reflect the broader push towards sustainability in Poland’s tourism and housing sectors.

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In Poland, long-term tenants are protected by several laws that prevent landlords from evicting them solely to convert a property into a short-term rental. Key laws include:

1. Polish Civil Code: The Polish Civil Code provides strong protection for tenants. A landlord cannot terminate a lease agreement without valid legal grounds, and the desire to use the property for short-term rentals is not considered a justifiable reason. Any eviction must follow due legal processes, ensuring tenant protection from arbitrary decisions.
2. Act on the Protection of Tenants' Rights: This law further secures tenant rights by regulating the circumstances under which a tenant can be evicted. It states that evictions cannot take place without appropriate legal grounds, including the need to convert a property into a short-term rental.
3. Local Regulations: Some local municipalities may impose additional protections for tenants in areas with high demand for short-term rentals, ensuring that rental properties remain available for long-term housing needs.

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In Poland, short-term rental contracts must comply with national consumer protection standards, which are regulated under both Polish law and European Union (EU) directives. These laws are designed to protect consumers from unfair practices and ensure transparency in transactions.

Key National Laws Ensuring Compliance:

1. Polish Civil Code:
   • The Polish Civil Code contains provisions that regulate all contractual agreements, including short-term rental contracts. It mandates that contracts must be clear, transparent, and fair, protecting consumers from unfair terms and ensuring they are fully informed before signing a contract.
2. Consumer Rights Act:
   • The Act on Consumer Rights (Ustawa o prawach konsumenta), introduced in 2014, transposes the EU Consumer Rights Directive into Polish law. It ensures that rental agreements include:
     • Clear terms regarding price, duration, and conditions of the rental.
     • Cancellation and refund policies that align with EU regulations.
     • Information obligations, where hosts must inform renters of their rights before a contract is agreed upon, including any potential risks or additional charges.
3. Unfair Commercial Practices Act:
   • This law protects consumers from misleading advertisements and unfair contract terms. It ensures that short-term rental platforms or hosts cannot use deceptive practices, like hidden fees or false descriptions of the rental property.
4. EU Consumer Protection Law:
   • As a member of the European Union, Poland must adhere to EU-wide consumer protection laws. These laws ensure that rental agreements are fair, transparent, and do not include unfair contract terms. If a dispute arises, consumers have the right to seek redress through national courts or alternative dispute resolution mechanisms.

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In Poland, non-resident owners of short-term rental properties are subject to specific regulations, including tax obligations and residency considerations. While non-residents can own and operate short-term rentals, they must comply with Polish tax laws and, in some cases, may face additional taxes and administrative requirements.

Key Regulations Targeting Non-Resident Owners:

1. Income Tax for Non-Residents:
   • Non-resident owners must pay income tax on earnings from their short-term rental properties in Poland. They are subject to the same tax rules as Polish residents, with the option of either the progressive tax scale (17%-32%) or a flat tax rate (8.5% for income under PLN 100,000, and 12.5% for income above this threshold). Non-residents must report their rental income to Polish tax authorities.
2. VAT Requirements:In Poland, non-resident businesses are required to register for Value Added Tax (VAT) immediately upon commencing taxable activities, regardless of their turnover. Unlike resident businesses, which benefit from a VAT exemption threshold of PLN 200,000 in annual sales, non-resident entities do not have such a threshold
3. Double Taxation Treaties:
   • Poland has double taxation agreements with many countries, ensuring that non-resident owners are not taxed twice on the same income. Non-resident owners should check if their home country has a tax treaty with Poland to benefit from tax relief or exemptions.

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In Poland, Failure to report rental income or delayed tax payments can result in fines under the Fiscal Penal Code. As of 2023, fines for tax offenses range from a minimum of PLN 360 to a maximum of PLN 72,000, depending on the severity of the offense.

• The tax authorities impose interest on overdue tax amounts, calculated daily from the due date until full payment is made. This increases the total amount owed over time.
• Property owners must register their accommodations with local authorities before offering short-term rentals. Operating without registration can lead to administrative fines which varies for each local municipality.

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