Legal basics of renting an apartment – what you need to know [Guide 2026]

Renting an apartment may seem simple: the owner signs a contract, the tenant pays rent, and uses the property. In practice, most problems arise not because of bad intentions, but because one or both sides don’t know the basic legal rules.

This guide is a compact overview based only on current Polish law:

• the Civil Code (lease agreements),
• the Act on the Protection of Tenants’ Rights,
• tax regulations (PIT, lump-sum tax, business activity),
• local rules of housing associations and cooperatives.

Here’s what actually applies in Poland in 2026.

1. Rental law is based on two key acts — and you must know both

1) Civil Code (Articles 659–692)

The Civil Code defines:

• what a lease agreement is,
• rights and obligations of both parties,
• responsibility for repairs,
• when and how the agreement can be terminated.

In practice, the Civil Code is the framework of every rental agreement.

If something is not written in the contract, Civil Code rules apply by default (for example, responsibility for minor repairs).

2) Act on the Protection of Tenants’ Rights (critical for apartments)

This act regulates:

• termination rules,
• protection against illegal eviction,
• when the landlord may enter the apartment,
• rent increases,
• tenant rights in disputes,
• municipality obligations regarding social housing.

This law applies almost every time you rent an apartment to a private individual, regardless of what your contract says.
You cannot exclude it by contract.

2. What must a good rental agreement include?

Lack of precision leads directly to problems. A solid agreement should always cover:

1. Parties’ details

Full details of landlord and tenant (ID number, PESEL) — crucial for legal enforcement.

2. Accurate property description

Address, floor area, rooms, and equipment.

3. Rent and additional fees

• rent amount,
• administrative fees,
• utilities (who pays, how, and when).

4. Security deposit

Under the tenants’ protection law:

• up to 6× monthly rent (occasional lease) or 12× rent (standard lease),
• refundable within 1 month,
• deductions only for justified costs.

5. Repairs and maintenance

• minor repairs → tenant,
• major faults → landlord
  (as defined in Civil Code Articles 662–663).

6. Termination rules

• fixed-term agreement → only for reasons stated in the contract,
• indefinite-term → according to the Civil Code and tenants’ law.

7. Handover protocol

Meter readings, condition, and existing damage at move-in.
Without it, recovering the deposit can be difficult.

3. Occasional and institutional lease — when are they worth it?

These two forms are regulated by the tenants’ protection act and are designed to protect the landlord.

Occasional lease (private landlords)

Key features:

• requires a notarial deed,
• tenant indicates an alternative property in case of eviction,
• landlord must notify the tax office within 14 days.

Advantage: the strongest protection against problematic tenants.

Institutional lease (companies / business activity)

• simplified compared to an occasional lease,
• requires a notarial declaration,
• no need for an alternative property.

Both forms are especially useful if you rent out multiple apartments or operate in large cities.

4. Tenant rights — the most important rules

Landlords often overestimate their rights. In Poland:

1) No illegal eviction

You may not:

• change locks,
• remove tenant belongings,
• cut off utilities,
• force a tenant out.

Eviction always requires a court decision.

2) Limited landlord access

The landlord may enter the apartment only:

• with tenant consent,
• in emergencies,
• or according to contract rules (e.g., quarterly inspection with prior notice).

3) Protection against sudden termination

Termination must be:

• justified,
• in writing,
• compliant with statutory notice periods.

5. Landlord obligations — often overlooked

The landlord must:

• provide an apartment fit for use,
• fix serious failures (electrical, plumbing, installations),
• maintain structural and technical elements,
• respect tenant privacy.

Major repairs cannot be shifted to the tenant, regardless of what the contract says.

6. Taxes on rental income (2026)

Lump-sum tax (ryczałt)

Most popular option:

• 8.5% up to PLN 100,000 per year,
• 12.5% above that threshold.

Rental as a business

Required if rental activity is:

• profit-oriented,
• organized,
• repeatable (e.g., multiple apartments, professional management).

Tax-deductible costs (business only)

Renovation, equipment, depreciation, loan interest, and more.

7. Most common mistakes

1. No written contract
2. No handover protocol
3. Unclear utility billing rules
4. Ignorance of tenants’ protection law
5. Overpricing rent

In 2025–2026, the rental market is price-sensitive — incorrect pricing means vacancies.

Summary: law matters, but valuation decides success

Successful rental requires knowledge of:

• the Civil Code (contract framework),
• tenants’ protection law (rights and limits),
• taxes (profitability).

A good contract and legal awareness reduce most risks.

But one factor is decisive: realistic property valuation.

This is where Estify helps — by analyzing market data, location, standard, and trends to deliver a precise valuation report. It allows you to set rent that:

• matches the market,
• attracts the right tenants,
• minimizes vacancies,
• maximizes income.

And because renting can be stressful and time-consuming, we believe that smart tools should save time and reduce uncertainty — and that’s exactly why we built Estify.