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· 7 min· Paweł Woś

Booking and Airbnb Rental in a Sole Proprietorship in Poland 2026

Short-term rental via Booking, Airbnb in a sole proprietorship in Poland 2026. Lump-sum or VAT, rates, limits, when it becomes a business.

bookingairbnbshort-term rentallump-sum taxJDG2026

Short-term rental via Booking.com and Airbnb is growing in Poland. But the tax classification depends on whether you provide hospitality services or simply rent out rooms.

In this guide, I explain how Booking and Airbnb rental works within a sole proprietorship (JDG) in 2026.

🛏️ Booking, Airbnb & ryczałt — rates 8.5% vs 12.5%

Short-term rental via Booking.com or Airbnb: how to settle it under ryczałt? The rate depends on whether it's room rental (8.5%) or hotel services (12.5%). Plus 8% VAT and platform commissions.

Room rental
8.5%
Rate 8.5%

The 8.5% rate applies when you rent rooms to guests without additional hotel services. Just a roof over their head, optional breakfast, no daily cleaning. Private rental or JDG.

Hotel services
12.5%
Rate 12.5%

The 12.5% rate applies when you provide hotel-like services: daily cleaning, linen changes, reception, additional guest services. Treated as a hotel service.

💸 VAT 8%

Hotel services and short-term rental are subject to 8% VAT (not 23%). This applies to room rental, accommodation places, and hotel services. Exemption threshold: 200,000 zł annual turnover — below that you're exempt, above you must be an active VAT payer.

Platform commissions

Booking.com and Airbnb charge a commission on every reservation.

🔵 Booking.com

Commission 10–15% on every booking (CPC/hybrid model). They issue a VAT invoice for the commission — you can deduct VAT (if you're an active payer). The invoice is a cost under ryczałt ❌ (ryczałt doesn't account for costs).

🔴 Airbnb

Commission 3% from host (Host-only fee) + guest fee 14–16%. Airbnb charges the host — invoice without VAT (Airbnb is based abroad, reverse charge). VAT deduction: only if you're an active VAT payer.

When does rental become a business?

The line between private rental and business activity is crucial.

Step 1

A single rental of a room or apartment — that's private rental, no CEIDG. You settle on PIT-28.

Step 2

Regular, continuous renting via Booking/Airbnb, profit-oriented — that's business activity. CEIDG registration required.

Step 3

If you offer hotel services (cleaning, reception, breakfast) — that's a hotel service. 12.5% ryczałt rate + 8% VAT.

Step 4

Turnover threshold: above 200,000 zł/year you must become an active VAT payer (no VAT-UE needed, but VAT registration required).

Important: The tax office increasingly challenges the status of "private rental" when using Booking/Airbnb intensively. If you have multiple listings, marketing, a booking system — that's already a business. Penalties for missing CEIDG and VAT can be significant. It's safer to register a JDG with ryczałt.

Have an apartment on Booking/Airbnb? Let's check how to settle it optimally.

Let's talk →

Based on art. 6 sec. 1c of the Lump-Sum Tax Act (Dz.U. 2024 poz. 1245 as amended) — rates 8.5% and 12.5%. VAT 8%: Annex 10 of the VAT Act, item 5 (hotel services). VAT threshold: art. 113 sec. 1 of the VAT Act. Platform commissions: Booking.com and Airbnb documentation. Informational material — consult a tax advisor.

Lump-Sum Tax or VAT? — The Key Distinction

There are two paths:

1. Room Rental — 8.5% Lump-Sum

If you rent rooms in your own apartment (or your own property), without additional services:

  • Lump-sum rate: 8.5%
  • VAT-exempt (up to 200,000 zł per year)
  • No VAT registration required
  • Settled on PIT-28

2. Hospitality Services — 12.5% Lump-Sum or 8% VAT

If you offer full hospitality services:

  • Reception / guest service
  • Daily cleaning
  • Catering (breakfast)
  • Linen and towel exchange

Lump-sum rate: 12.5% (hospitality services). You can also opt for VAT — then 8% on hospitality services (up to 100 beds).

When Does Rental Become a Business?

The Tax Office will classify short-term rental as business activity if:

  1. Systematic activity — you rent regularly, for profit
  2. Additional services — cleaning, reception, catering
  3. Multiple properties — you rent several properties
  4. Professional service — website, marketing, management

When rental becomes a business:

  • You must register a JDG in the business registry (CEIDG)
  • You must pay social insurance (ZUS) (or use the start-up relief / preferential ZUS)
  • The lump-sum rate may increase to 12.5% or 15%

Lump-Sum Rates for Short-Term Rental

| Type of Rental | Lump-Sum Rate | VAT | |----------------|---------------|-----| | Room rental (no services) | 8.5% | Exempt | | Hospitality services (PKD 55) | 12.5% | 8% (up to 100 beds) | | Long-term rental | 8.5% | Exempt | | JDG rental (hospitality) | 12.5% | 8% / 23% |

Booking and Airbnb — Who Collects the Money?

Booking.com

  • Guest pays directly at the property (usually by transfer or card)
  • Booking charges a commission (usually 10–15%) — this is your cost of earning revenue
  • On the lump-sum tax, you cannot deduct the commission, but on VAT — you can

Airbnb

  • Guest pays Airbnb, Airbnb pays you (minus commission ~3% + VAT on commission)
  • Airbnb issues you an invoice for the commission
  • Airbnb's commission is a cost — but on the lump-sum tax, you cannot deduct it

VAT on Short-Term Rental

VAT Exemption (Art. 43)

Private rental (including rooms) is exempt from VAT up to 200,000 zł in annual revenue (subjective exemption limit).

VAT Registration — Optional

You can voluntarily register as a VAT taxpayer. Then:

  • 8% VAT on hospitality services (PKD 55.10.Z, 55.20.Z, 55.30.Z — up to 100 beds)
  • 23% VAT on ancillary services (laundry, transfers, mini-bar)
  • You must issue VAT invoices and file JPK_V7

When Is VAT Worthwhile?

  • When you have high costs (renovations, equipment, furniture)
  • When your competitors are on VAT and you can deduct VAT on purchases
  • When you rent to foreign tourists (VAT refund may apply)

Tax from the Tenant — Platforms vs. You

Booking and Airbnb are intermediary platforms. They are not a party to the rental agreement — you enter into the agreement with the guest.

But regarding VAT:

  • Booking charges commission + VAT on commission
  • Airbnb charges commission + VAT on commission
  • You are responsible for your own tax (lump-sum or VAT)

ZUS and Short-Term Rental

Private Rental — No ZUS

If you rent privately (not in a JDG), you do not pay ZUS on this rental.

JDG Rental — Mandatory ZUS

When rental is a business activity:

  • Start-up relief (6 months without social contributions)
  • Preferential small ZUS (2 years, base amount 1,441.80 zł)
  • Large ZUS (base amount 5,652 zł)
  • Health insurance contribution always mandatory (lump-sum: 461.66 / 699.11 / 1,258.39 zł/month)

FAQ

Does Booking withhold tax at source?

No. Booking only charges a commission. Tax (lump-sum or VAT) is settled by you independently.

Does Airbnb report revenue to the Tax Office?

Airbnb may be covered by EU transparency regulations (DAC7) — data may be transmitted to the tax authority.

Can I have both 8.5% and 12.5% lump-sum rates simultaneously?

Yes, if you have different sources of revenue. Room rental (8.5%) and hospitality services (12.5%) are settled separately.

Do I need to issue VAT invoices?

Only if you are an active VAT taxpayer. On the lump-sum tax, you do not issue VAT invoices — the rental agreement or receipt serves as confirmation.

Need Help?

I handle JDG accounting — short-term rental, Booking, Airbnb, lump-sum tax, VAT. From 49 zł + VAT per month.

Contact me at [email protected] or visit oxyok.com/en.

Note: Booking/Airbnb rental: lump-sum 8.5% (room rental) or 12.5% (hospitality services). VAT exemption up to 200,000 zł. Consult an accountant before making a decision.

Questions about accounting?

I run accounting for sole proprietors from 49 zł + VAT per month.

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Booking and Airbnb Rental in a Sole Proprietorship in Poland 2026