Najem źródłem opodatkowania osób fizycznych
Lease as a source of taxation of individuals

Summary/Abstract: Personal income tax in Poland is characterized by a high degree of complexity. This problem largely affects the taxation of rental income, especially in the context of the upward trend of this market. The purpose of this article is to show regulations applicable to taxation of rental income and their consequences for taxpayers. The number of taxpayers declaring private rents increases. Most of them choose flat-rate taxation. Recently it has become louder about the taxation of this source of revenue, as tax authorities are increasingly questioning the right to use flat-rate taxation by taxpayers. Rising tax risk in this area can become a brake on the further development of the rental market. Therefore, clear rules for the taxation of private rental income are necessary.

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