Three laws may change rental market

Poland is preparing major changes to the short-term rental market through three legislative initiatives covering family foundations, hotel services and short-term rentals. Family foundations could lose their CIT exemption on short-term rental income, while tax on beneficiary distributions would rise from 15% to 19%. New rules may also make it easier for tax authorities to classify tourist rentals as accommodation services rather than private rental, potentially triggering business income tax, 8% VAT and social contributions.

A national register of tourist accommodation is also planned. Separately, Spain is introducing a 10% VAT on certain short-term rentals from December 2026 and allowing municipalities to increase property taxes on tourist apartments.

(wnp.pl)