The New Airbnb law in Poland
The landscape for short-term rentals in Poland is currently undergoing its most significant transformation since Airbnb first entered the market. Driven by a combination of new European Union mandates and domestic legislative pushes, the “wild west” era of unregulated hosting is rapidly coming to an end.
If you are a host, an investor, or a traveler, here is what you need to know about the new legal framework.
The EU Connection: Mandatory Registration by 2026
The most critical driver of change is EU Regulation 2024/1028, which Poland is currently integrating into its national law. By May 20, 2026, a unified registration system will be mandatory.
- Registration Numbers: Every listing on platforms like Airbnb and Booking.com must display a unique registration number provided by the government.
- “No Number, No Listing”: Platforms will be legally required to verify these numbers and remove any listings that fail to comply.
- Data Sharing: Platforms must share monthly data with Polish authorities regarding the number of nights rented and the number of guests hosted, effectively ending the “gray market.”|
Domestic Proposals: Empowerment of Local Cities
While the EU focuses on data, the Polish government is drafting specific amendments to the Act on Hotel Services to address housing shortages and neighborhood quality of life. Key proposed changes include:
- Municipal Authority: Cities like Krakow, Warsaw, and Gdansk may soon have the power to designate “restricted zones.” In these areas, local councils could cap the number of rentals or ban new ones entirely to protect long-term residents.
- Building Consent: New rules may grant homeowners’ associations (wspólnoty) more legal weight to block short-term rentals within their buildings if they cause persistent disturbances.
- Hefty Fines: To ensure compliance, the government has proposed administrative fines of up to PLN 50,000 for operators running unregistered or illegal units.
The Impact of DAC7: Tax Transparency
It is important to note that tax “anonymity” has already vanished. Since July 1, 2024, Poland implemented the DAC7 Directive. Airbnb is now required to report the income and personal details of any host who completes more than 30 transactions or earns over €2,000 in a calendar year directly to the Polish Tax Administration (Krajowa Administracja Skarbowa).
In 2026, most private rentals in Poland are taxed at a flat lump-sum rate of 8.5% (up to PLN 100,000) or 12.5% (on the excess). However, if you manage multiple properties or offer “hotel-like” services, authorities may reclassify your activity as a formal business, which involves higher social security (ZUS) contributions.
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Summary of Changes
| Feature | Old Rule (Pre-2024/25) | New Rule (2026 Implementation) |
| Registration | Largely voluntary/informal | Mandatory central registry |
| Listing IDs | Not required | Required to be visible on Airbnb |
| Tax Reporting | Self-reported | Automatic reporting by platforms |
| City Control | Limited power | Power to ban/cap specific zones |
| Safety | General building codes | Stricter fire/occupancy standards |
The era of “casual hosting” is shifting toward a professional “operator” model. If you own property in a Polish tourist hub, now is the time to audit your documentation and prepare for