{"id":13048,"date":"2026-07-20T16:25:14","date_gmt":"2026-07-20T14:25:14","guid":{"rendered":"https:\/\/apartmore.pl\/short-term-rental-gdansk-taxes-legality-2026\/"},"modified":"2026-07-20T16:25:14","modified_gmt":"2026-07-20T14:25:14","slug":"short-term-rental-gdansk-taxes-legality-2026","status":"publish","type":"post","link":"https:\/\/apartmore.pl\/en\/short-term-rental-gdansk-taxes-legality-2026\/","title":{"rendered":"Taxes and Legality of Short-Term Rentals in Gda\u0144sk. What Apartment Owners Must Know in 2026"},"content":{"rendered":"

Renting an apartment by the day only looks simple from a distance. Before the first guest turns the key in the lock, the owner faces several obligations that are easy to overlook, and which have grown significantly in 2026. Just a year ago, it was enough to settle your taxes and keep track of the reservation calendar. Today, mandatory property registration, a fee collected from tourists, and EU regulations that can remove your listing from Booking if you miss something have been added. <\/p>\n

We’ve gathered everything in one place. How much you’ll actually pay to the tax authorities, when rental stops being private and becomes a business, what has changed in Gda\u0144sk since January and from May 2026, and where owners most often run into trouble. At the end, you’ll find brief answers to the questions we hear most frequently. <\/p>\n

One caveat at the outset. We describe the state of regulations as of July 2026 and write practically, not as tax or legal advice. The law changes, and each situation can be different, so before making specific decisions, it’s good to hear from your own accountant or advisor. <\/p>\n

First, one question: are you renting privately or running a business<\/h2>\n

The answer to this question determines almost everything you’ll read below. Because private rental is settled differently than business activity. <\/p>\n

Private rental is the rental of the premises alone, without additional services, usually for longer periods. Since 2023, it has been settled exclusively with a flat-rate tax; the tax scale option for private rental no longer exists. We speak of business activity when the rental is organized, continuous, and profit-oriented, and you add to accommodation what a hotel does. Daily billing, cleaning between stays, linen changes, guest contact, reception. Formally, this is called accommodation services and falls under division 55 of the PKWiU classification. <\/p>\n

And here’s something many owners discover too late. Classic daily rentals through Booking or Airbnb in practice most often meet the characteristics of business activity, even if you run it “privately” and never registered a company. The boundary can be unclear and over the years has accumulated dozens of tax interpretations. This is exactly the moment when it’s worth sitting down with an accountant before you start, not after the first year. <\/p>\n

Income tax: 8.5 and 12.5 percent flat rate<\/h2>\n

Let’s start with the simplest case: private rental. You pay a flat rate calculated on revenue, without deducting costs. Up to 100,000 PLN in annual revenue, the rate is 8.5 percent, and for every zloty above that threshold, it rises to 12.5 percent. The limit applies to one taxpayer, but spouses can file a declaration that one of them settles the entire amount, and then the lower rate applies up to 200,000 PLN. <\/p>\n

In numbers, it looks straightforward. With 60,000 PLN in annual revenue, you’ll pay the tax authorities 5,100 PLN. With 120,000 PLN, you’ll pay 8,500 PLN on the first hundred thousand and 2,500 PLN on the twenty thousand excess, totaling 11,000 PLN. <\/p>\n

If, however, your rental is a business activity, the matter branches out. You have several forms to choose from, from a flat rate for accommodation services to linear tax and the scale, and with cost-based forms you can deduct expenses, from utilities through cleaning to platform commissions. Which option works out cheaper depends on the scale of revenue and how much servicing actually costs you. There’s no single answer for everyone, and this is exactly a question for an accountant, not the internet. <\/p>\n

VAT, which doesn’t apply to most owners for now<\/h2>\n

The good news is that a single apartment almost always falls within the VAT exemption. From January 1, 2026, the exemption threshold increased from 200,000 to 240,000 PLN in annual sales. As long as you stay below it, you don’t add tax and don’t maintain full VAT records. Only after exceeding the threshold do you become an active taxpayer, and short-term accommodation services are then subject to an 8 percent rate. <\/p>\n

It’s worth checking cash registers separately. For sales to private individuals, the obligation to use them depends, among other things, on the payment method, because settlements made entirely by bank transfer and well-documented often benefit from exemptions. General cash register exemption regulations apply until the end of 2027, but the details can be complex, so this is another point for discussion with an accountant. Additionally, there’s the National e-Invoice System, which becomes mandatory in stages during 2026, for most taxpayers from April. Invoices issued to consumers remain outside this system. <\/p>\n

Property tax and the “business rate” trap<\/h2>\n

This tax is rarely thought about, but it can surprise you. Your apartment is subject to property tax every year, paid to the city. In Gda\u0144sk for 2026, the rate for residential buildings is 1.25 PLN per square meter, and for buildings related to business activity as much as 35.53 PLN. For a 40-square-meter apartment, this means a difference between 50 PLN and approximately 1,421 PLN annually. <\/p>\n

Where’s the risk. The municipality sometimes tries to assign the higher business rate to properties intensively rented by the day. Case law on this matter is inconsistent. Administrative courts have repeatedly sided with owners, recognizing that an apartment retaining its residential function should not be taxed at the highest rate, but there have been rulings in the other direction. This is real money and real risk, which is better assessed calmly with an advisor than discovered in a decision from the office. <\/p>\n

Tourist tax, which is easy to forget<\/h2>\n

From January 1, 2026, Gda\u0144sk collects a tourist tax of 3.46 PLN for each commenced day of a tourist’s stay, fifteen groszy more than the previous year. Guests pay it, but you as the owner or operator are responsible for collecting it and transferring it to the city. In return, as a collector, you retain 15 percent of the collected amount. <\/p>\n

Individually, these are pennies. Two people for three days is 20.76 PLN to collect. The thing is, it’s an obligation, and omitting it is a formal error. With several dozen reservations per month, you need a simple, systematic way of calculating and settling this fee, so you don’t do it from memory. <\/p>\n

\"Desk
Property registration, tourist tax, and settlements. Formalities that in 2026 are added to daily operations. <\/figcaption><\/figure>\n

Property registration: the biggest change in recent years<\/h2>\n

This is a change that affects the entire industry and can no longer be ignored. EU Regulation 2024\/1028 introduced a unified short-term rental registration system throughout the Community. In Gda\u0144sk, from May 20, 2026, every accommodation property must be registered in the municipal registry. <\/p>\n

In practice, you register the property through the Gda\u0144sk Accommodation Properties portal, and you sign the application with a trusted profile or qualified signature. You provide your details, the property address and number of sleeping places, and declare that the premises meet fire safety and sanitary requirements. In return, you receive a registration number, and from then on you provide it in every listing, on Airbnb, Booking, and other places where you promote the apartment. Platforms require this number and remove listings that don’t have it. Administrative penalties for violations reach 50,000 PLN. In short, without registration you risk a fine, and also the disappearance of your listing from channels that bring you reservations. <\/p>\n

The tax office sees your revenue anyway<\/h2>\n

The DAC7 directive operates in parallel. Booking platforms, from Booking to Airbnb, transfer data about your sales directly to the tax administration. In practice, this means that revenue from daily rentals is visible to the office, regardless of whether you report it yourself. Honest settlement from the first reservation has ceased to be a matter of conscience and has simply become the only safe path. <\/p>\n

Insurance worth checking before you let a guest in<\/h2>\n

This is not a statutory obligation, but a practical necessity. Standard residential policies often exclude or severely limit coverage for daily rentals. So before you rely on a policy you’ve had for years, inform the insurer that the premises are being rented short-term and extend the scope. Additionally consider liability insurance in case of damage caused by or to a guest, and clearly establish deposit rules. A policy tailored to short-term rentals costs more, but ordinary apartment insurance in case of damage “on daily rentals” can simply fail to work. <\/p>\n

Where to start<\/h2>\n

If you gather this into one thought, the sequence is quite natural. First, establish with an accountant whether your rental is private rental or business activity, because this determines the rest. Then choose a form of taxation and watch the thresholds: 100 and 200 thousand for the flat rate and 240 thousand for VAT. Register the property in the municipal registry and enter the registration number in all listings. Set up tourist tax collection, check what property tax rate applies to your premises, finalize insurance, and maintain honest revenue records. It sounds like a lot, because it really is a lot, especially when the apartment is supposed to be passive income, not a second job. <\/p>\n

\"Well-maintained
Well-maintained apartment in central Gda\u0144sk. This, and the formalities around it, are handled by the Apartmore team. <\/figcaption><\/figure>\n

That’s why more and more owners are handing this over to management<\/h2>\n

This list of obligations is, in fact, one of the main reasons why owners in Gda\u0144sk decide to hand over their apartment to professional hands. Daily service has long ceased to be just cleaning and changing towels; today it’s also formal handling. <\/p>\n

At Apartmore, since 2017, we have been dealing with short-term rentals exclusively in the strict center of Gda\u0144sk. For the owner, this means we take on daily operations and the formalities around them. We ensure listing visibility on multiple sales channels, collect and settle the tourist tax, provide guest service and reception around the clock, cleaning and technical aspects, set prices based on real demand, and provide the owner with a monthly report in the panel. We settle with a commission calculated on income, not revenue, and we don’t charge upfront fees. The results of this work are visible in the numbers: average occupancy of 74 percent in 2025 and ratings of 4.7 out of 5 on Google and 9.6 out of 10 on Airbnb. Tax matters remain with the owner and their accountant, but we handle all apartment operations. <\/p>\n

If you want to find out how much your apartment can actually earn after deducting costs and formalities, order a free valuation<\/a>. No obligation, based on your real data. Also check out articles on how much you can earn from an apartment in Gda\u0144sk<\/a> and how to choose a rental management company<\/a>. <\/p>\n

Want to know how much your apartment can earn after deducting costs and formalities?<\/strong> Order a free valuation<\/a>, no obligation, based on your real data.<\/p>\n

Frequently Asked Questions<\/h2>\n

What tax is paid on short-term rentals in Gda\u0144sk?<\/h3>\n

If you rent privately, you settle with a flat rate: 8.5% up to 100,000 PLN in annual revenue and 12.5% on the excess. When you add hotel-like services, the tax office will usually consider the rental a business activity, where you have several forms of taxation to choose from. Which to choose is best determined with an accountant. <\/p>\n

Is daily rental private rental or a business?<\/h3>\n

Classic daily rental, with daily billing, cleaning, and guest service, most often meets the characteristics of business activity, even if you run it as a private individual. The final assessment depends on the scale and nature of services, so it’s worth confirming it with an accountant. <\/p>\n

Do I have to register my apartment in Gda\u0144sk?<\/h3>\n

Yes. From May 20, 2026, based on EU Regulation 2024\/1028, every short-term rental property in Gda\u0144sk must be entered in the municipal registry, and the registration number must be provided in listings. Platforms such as Booking and Airbnb remove listings without a number, and violations carry penalties of up to 50,000 PLN. <\/p>\n

How much is the tourist tax in Gda\u0144sk?<\/h3>\n

From January 1, 2026, the tourist tax in Gda\u0144sk is 3.46 PLN for each commenced day of a tourist’s stay. It is collected by the property owner or operator from guests and transferred to the city, retaining 15% as collector’s remuneration. <\/p>\n

Do you have to pay VAT on short-term rentals?<\/h3>\n

Up to 240,000 PLN in annual sales, after the threshold increase from January 2026, a subjective VAT exemption applies. Above this amount, short-term accommodation services are subject to an 8% rate. <\/p>\n

Does a daily rental apartment pay higher property tax?<\/h3>\n

This is a disputed matter. In Gda\u0144sk for 2026, the rate for residential buildings is 1.25 PLN per meter, and for those related to business activity as much as 35.53 PLN. The municipality sometimes tries to apply this higher rate to properties intensively rented by the day, although case law is inconsistent. The risk is worth assessing individually. <\/p>\n

Does Apartmore handle formalities for the owner?<\/h3>\n

Apartmore handles daily operations and property formalities: visibility on sales channels, collection and settlement of the tourist tax, guest service around the clock, cleaning, and reports. Tax settlements remain with the owner and their accountant, but we take on all apartment operations, settling with a commission on income, without upfront fees. <\/p>\n","protected":false},"excerpt":{"rendered":"

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