Rental tax can be settled in two ways – privately or as part of your business. However, the Polish Deal introduced significant changes that are worth bearing in mind. What PIT should I fill in for renting an apartment and what should I do to settle it correctly?
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Tax on renting an apartment. What has changed after the introduction of the Polish Deal?
If you rent an apartment, you must account for the income you receive. You will do it privately or as part of your business. Thanks to the Polish Deal, however, some changes took place. In 2022, private rental could be settled at – 17% or 12% and 32% of the income obtained. A flat-rate settlement was also an option, i.e. 8.5% of the income of PLN 100,000. PLN and 12.5% on the surplus of PLN 100,000. zloty. The introduction of the Polish Deal made the choice no longer possible. Private rental in 2023 can only be settled with a lump sum on registered income.
What about entrepreneurs? If the lease is settled as part of your business activity, you can do it with a flat tax (19% of income), a lump sum or simply use the tax scale.
What PIT for renting an apartment? In this way, the settlement should be made
Settlement for renting an apartment should be made using the PIT-28, PIT-36 or PIT-36L form. In which cases should particular documents be completed?
- PIT-28 – it should be submitted when the settlement takes place as a lump sum on registered income.
- PIT-36 – it should be submitted when the settlement takes place according to the tax scale.
- PIT-36L – it should be submitted when the settlement takes place due to the flat tax.
The Polish Deal also introduced changes related to the deadlines for submitting individual forms. Until now, PIT-28 could be completed until February 28, but in 2023 it should be submitted by May 2 (April 30 falls on Sunday). The case is similar when we submit PIT-36L, because they should also be submitted by May 2 at the latest.
Source: Gazeta
Bruce is a talented author and journalist with a passion for entertainment . He currently works as a writer at the 247 News Agency, where he has established himself as a respected voice in the industry.
