Rental settlement and the Polish Deal - settlement of residential premises in 2022


The government's assumptions presented as part of the Polish Deal concerned changes in the settlement of the rental of residential premises. The reform included the possibility of settling the rent of flats only as a lump sum. The changes proposed so far, however, will not apply from next year. So, what will the rental settlement after the entry of the Polish Deal look like from January 1, 2022?

Rental settlement and the assumptions of the Polish Deal

Until now, people who rent apartments have had the option of taxing the revenues earned on this account according to the tax scale (according to general rules) or a lump sum tax.

The government announced changes in this respect after the announcement of the reform of the Polish Order, which imposed a form of taxation from above for this type of activity - indicating the lump sum as the only one possible. The introduced change would make it impossible to reduce the tax base by the costs related to the apartment owned, i.e. depreciation, interest on a loan, utility costs, purchase of equipment, renovation, etc.

However, the above-mentioned government decision is to be postponed, so what will the rental settlement in 2022 look like?

Rental settlement in 2022

After the entry into force of the regulations under the Polish Deal, taxpayers renting apartments in 2022 will still be able to settle rent according to the current rules. This means that next year, the taxpayer providing services for the lease of residential premises continues to tax the revenues obtained using the tax scale.

Therefore, if the rental settlement is available within the tax scale, taxpayers, apart from the possibility of including in the depreciation costs of the premises and expenses incurred in connection with the used apartment, will also be able to take advantage of the higher tax-free amount, which is to apply in 2022. The tax-free amount in 2022, according to the reform, will be PLN 30,000.