Renting a flat for a company and relocating employees

Renting a flat to a company that houses a relocated employee is governed by different rules than a consumer tenancy. Najem okazjonalny does not apply here, VAT is added at the 23% rate (art. 43(1)(36) of the VAT Act in conjunction with the general interpretation of the Minister of Finance of 8 October 2021, no. PT1.8101.1.2021), and the PIT exemption for employee accommodation is up to 500 zł a month (art. 21(1)(19) of the PIT Act, as of August 2026). The deposit in a corporate tenancy is usually the equivalent of one to three months’ rent, and a fixed-term agreement may be terminated early only where the agreement itself provides for it (art. 673 § 3 of the Civil Code) — because the protection of najem okazjonalny, reserved for natural persons, does not operate here. According to Otodom Analytics data for June 2026, the average asking rent in Warszawa reaches 4,890 zł, which makes the capital the most expensive rental market in Poland. Below you will find a complete guide: the legal basis, the key contractual clauses, VAT and PIT settlement and the cost of relocating a team to Warszawa — as of August 2026.

What does renting a flat to a company involve?

The party to the agreement is the company — with its KRS and NIP numbers — and the text names the people entitled to live there: one employee, sometimes a family, sometimes a rotating team. The company pays the rent by transfer and books it as a business cost, while the owner gains a payer whose financial condition can be checked in the KRS and in financial statements. The contracts tend to be longer than consumer ones — 12, 24 and, with larger relocations, even 36 months — and end in arrears less often, because for a company paying rent on time is a matter of reputation and project continuity. For the employee it means a ready flat from the first day of their stay in Poland.

Is renting to a company an occasional tenancy?

Najem okazjonalny under art. 19a of the act on the protection of tenants’ rights is reserved for agreements in which the tenant is a natural person. So with a company you will conclude an “ordinary” tenancy agreement under the Civil Code (art. 659–692) — without the notarial declaration of submission to enforcement. In exchange you gain greater contractual freedom: the tenant-protection rules are written with natural persons meeting their own housing needs in mind, so the relationship with a company is shaped above all by the agreement itself. We described the full mechanism of najem okazjonalny for private individuals in our guide to occasional tenancy.

The key provision is art. 673 § 3 of the Civil Code: an agreement concluded for a fixed term may be terminated only in the cases indicated in the agreement. If you do not write the grounds for termination into it, both parties are bound until the end of the term. Remember too that the people actually living in the premises may enjoy protection in the event of an eviction — which makes it all the more important to define precisely who uses the flat and on what terms.

What clauses should a corporate tenancy agreement contain?

In an agreement with a company it is worth regulating at least seven points:

1. The list of people entitled to live there and the procedure for changing it — e.g. rotation of employees on written notice, without amending the whole agreement.
2. The line between making the flat available and subletting — write in expressly that the company makes the premises available only to the named employees and that commercial subletting is excluded.
3. An early-termination clause — e.g. the right to terminate with two or three months’ notice when the employee’s contract in Poland ends; without such a provision art. 673 § 3 of the Civil Code will block an early exit from the agreement.
4. The deposit — in a corporate tenancy the equivalent of one to three months’ rent is taken in practice; define the catalogue of deductions and the deadline for its return.
5. Liability for damage — the tenant (the company) is liable for the acts and omissions of the people to whom it has made the premises available.
6. A handover protocol with photographs — on handing over the premises and at every rotation of occupants; we described the rules for drawing it up in our text on the protokół zdawczo-odbiorczy (handover protocol).
7. An assignment option — if the employee stays in Warszawa longer, the agreement can, with the owner’s consent, be transferred from the company to them as a private individual.

Is renting to a company exempt from VAT?

The VAT exemption for residential letting (art. 43(1)(36) of the VAT Act) requires the letting to serve exclusively the tenant’s housing purposes. In the general interpretation of 8 October 2021 (no. PT1.8101.1.2021) the Minister of Finance settled the question that letting a flat to a business entity — including where that entity makes it available to its own employees for housing purposes — does not benefit from the exemption and is subject to the 23% rate. The only exception is social rental agencies. This approach is also confirmed by the case law of the Supreme Administrative Court (including the judgment of 26 April 2023, I FSK 524/20).

What that means in figures: if you are an active VAT payer and rent a flat to a company for 5,000 zł net, you will add 1,150 zł of VAT a month. A private owner using the subjective exemption adds no tax — and from 1 January 2026 the limit of that exemption rose from 200,000 to 240,000 zł of annual turnover (art. 113 of the VAT Act). There is a new technical obligation to bear in mind, though: from 1 April 2026 an invoice for rent issued to a company must go into the National e-Invoicing System (KSeF) — regardless of whether the landlord is an active VAT payer or uses the exemption. The company’s right to deduct VAT on such a lease, in turn, is sometimes questioned, so it is worth confirming that point with a tax adviser before the agreement is signed.

How do you settle an employee’s PIT on company accommodation?

Free accommodation provided to an employee is their income from the employment relationship. The PIT Act does, however, provide an exemption: the value of the benefit is free of tax up to 500 zł a month per employee (art. 21(1)(19)), provided that they live outside the town in which the workplace is located and do not use the increased tax-deductible costs (art. 21(14)). The excess is taxed — the limit and the conditions of the exemption are confirmed by individual interpretations issued regularly by the KIS throughout 2025 and 2026.

Example: a company rents a flat for 3,600 zł and houses two employees in it. That is 1,800 zł each, of which 500 zł is exempt and 1,300 zł is added to the employee’s income. For the company itself, spending on accommodating the team is as a rule a tax-deductible cost. On the private owner’s side, rental income is settled under the lump-sum regime: 8.5% up to 100,000 zł of annual income and 12.5% on the excess — we described the rules of that settlement in more detail in our text on the lump-sum tax on rental income.

How much does relocating an employee to Warszawa cost in 2026?

Warszawa remains the most expensive rental market in Poland. According to Otodom Analytics data for June 2026, increases were recorded in 13 of the 16 provincial cities analysed, but the difference between the most and the least expensive market reaches almost 2,930 zł. Below are the average asking rates in selected cities:

City	Average asking rent (Otodom Analytics, June 2026)
Warszawa	4,890 zł
Trójmiasto	approx. 3,177 zł
Kraków	approx. 3,148 zł
Wrocław	approx. 3,115 zł
Kielce (cheapest market)	1,960 zł

In practice HR budgets most often target the most intensively searched segment: two-room flats in the 3,800–5,200 zł range (data for Q1 2026, flats of about 45–55 m²). For the relocation of a manager with a family you have to assume markedly more — a larger floor area and a location close to international schools push the rate up. On top of the asking rent, add the czynsz administracyjny (building service charge) and utilities — usually another 700–1,000 zł a month (as of July 2026). You will find a full overview of current rental rates in the capital in our report on rental prices in Warszawa in 2026.

What does the relocation process look like step by step?

A well-organised process starts with a brief from HR: the budget per person, the number of employees, the arrival dates. Then come the selection of listings, online viewings with a video recording for the employee who is still abroad, the negotiation of an agreement prepared for a corporate tenancy — including rotation and early-termination clauses — and the handover of the premises by protocol. After the move-in comes ongoing service: breakdowns, rotations of occupants, extensions of agreements. As part of our tenant support when renting a flat we run this process end to end, we also prepare agreements in the employee’s language, and our commission on a rental is 50% of the monthly rent.

Are you relocating a team to Warszawa, or do you have a flat you want to rent out to a company as an owner? Write to allproperty — we will check your budget assumptions, prepare a set of matched listings and a template agreement for a corporate tenancy. The flights of relocated employees land at all hours of the day and night, and questions from HR do not always fit into office hours — which is why we are available 24/7; call at any time: +48 666 866 468 or +48 692 649 839.