Costs of Occasional Tenancy — Notary, Fees, and Formalities
February 22, 2026
How Much Does Occasional Tenancy Cost? A Complete Breakdown
Occasional tenancy involves certain additional costs compared to regular tenancy — primarily the cost of the notarial deed. Many tenants and landlords are not aware of these costs exactly, which leads to misunderstandings and surprises. In this article, we present a complete breakdown of all costs associated with occasional tenancy in 2026.
The costs of occasional tenancy can be divided into two categories: one-time costs (incurred when concluding the agreement) and ongoing costs (incurred during the tenancy). We discuss each of them in detail.
One-Time Costs — When Concluding the Agreement
1. Declaration of Submission to Enforcement — Notarial Deed
This is the most important and most characteristic cost of occasional tenancy. The declaration must be drawn up in the form of a notarial deed, which involves the following fees:
- Notarial fee — maximum 1/10 of the minimum wage. In 2026, the minimum wage is 4,666 PLN, so the maximum fee is approximately 466.60 PLN. Many offices charge less than the maximum
- VAT 23% — added to the notarial fee (approximately 107 PLN at the maximum rate)
- Copies of the notarial deed — each copy costs 6 PLN + VAT per started page. Usually 2-3 copies of 2-3 pages each are needed = approximately 30-65 PLN
Total cost of the notarial deed: 250-600 PLN, depending on the office and number of copies.
Practical tip: call 2-3 notary offices in your city and ask for the price of the declaration for an occasional tenancy agreement. Differences can amount to 150-200 PLN. Some offices offer package prices that include other notarial services as well.
2. Sworn Translator (for Foreigners)
If the tenant is a foreigner and does not speak Polish sufficiently to understand the content of the notarial deed, a sworn translator must be present when the declaration is drawn up. Cost:
- Sworn translator's fee — usually from 200 to 500 PLN per notary visit, depending on the language and region
- Travel costs — some translators charge additional travel expenses
The sworn translator must be registered on the Ministry of Justice's list. The list of sworn translators can be found on the ministry's website (ms.gov.pl).
3. Security Deposit
The deposit is not so much a "cost" as a refundable security. For occasional tenancy, the maximum deposit is 6 times the monthly rent (Article 19a(4) of the Act). For comparison — in regular tenancy, the limit is 12 times.
Deposit examples at different rent levels:
| Monthly Rent | Typical Deposit (1-2x rent) | Maximum Deposit (6x rent) |
|---|---|---|
| 2,000 PLN | 2,000-4,000 PLN | 12,000 PLN |
| 2,500 PLN | 2,500-5,000 PLN | 15,000 PLN |
| 3,000 PLN | 3,000-6,000 PLN | 18,000 PLN |
| 4,000 PLN | 4,000-8,000 PLN | 24,000 PLN |
In practice, most landlords charge a deposit of 1-2 months' rent. The deposit is returned within one month of vacating the premises, after deducting any arrears or repair costs.
4. Address Provision Service
If you cannot indicate an alternative address on your own (e.g., you have no family in Poland or friends willing to lend their address), you can use a professional service. Our company offers address provision for occasional tenancy agreements for a one-time fee.
The price includes:
- Provision of a residential premises address in Szczecin
- Declaration of the alternative premises owner
- Support in case of questions from the notary or landlord
You can find the detailed price list on our website in the "For Tenants" section.
Who Bears the Notary Costs?
This is one of the most frequently asked questions. The law does not specify who should bear the cost of the notarial deed. This is a contractual matter that the parties should agree upon before concluding the agreement. In practice, three models are encountered:
- Tenant pays in full — the most common variant (about 60-70% of cases). Rationale: it is the tenant who makes the declaration and "needs" the notarial deed
- Landlord pays in full — encountered when the landlord wants to encourage occasional tenancy. Particularly popular in markets with high supply of rental apartments
- Costs split equally — a compromise solution, increasingly common
Our advice: agree on the notary cost issue before signing the agreement, ideally during the negotiation stage. This way you will avoid misunderstandings.
Ongoing Costs — During the Tenancy
Rent and Fees
The ongoing costs of occasional tenancy do not differ from regular tenancy. The tenant pays:
- Rental fee — the amount specified in the agreement
- Operating charges — administrative fee to the housing community, renovation fund
- Utilities — electricity, gas, water, heating (metered or flat-rate)
- Internet and television — if not included in the rent
Rental Income Tax (Applies to the Landlord)
Income from occasional tenancy is subject to taxation. Since 2023, the only available form of taxation for private rental is lump-sum tax on recorded revenues:
- 8.5% on revenues up to 100,000 PLN annually
- 12.5% on the excess above 100,000 PLN annually
The tax is paid by the landlord (property owner), not the tenant. It is settled in the annual PIT-28 tax return.
Example: with a rent of 2,500 PLN/month, annual revenue amounts to 30,000 PLN. Lump-sum tax: 30,000 x 8.5% = 2,550 PLN annually (approximately 212 PLN/month).
Costs Related to Agreement Termination
Additional costs may arise when the occasional tenancy agreement ends:
- Deposit deductions — for rent arrears, damage to premises, unpaid utilities
- Demand to vacate — if the tenant does not want to leave voluntarily, the landlord must serve a written demand with an officially certified signature (certification at the notary: approximately 25-50 PLN)
- Application for enforcement clause — court fee of 50 PLN
- Bailiff costs — in case of eviction, bailiff costs are borne by the evicted tenant
Of course, these costs do not apply when the tenancy ends normally and amicably — which is the vast majority of cases.
Tax Office Registration
Registration of the occasional tenancy agreement with the tax office is completely free of charge. The owner must do this within 14 days of the start of the tenancy. It can be done in person, by post (registered mail), or electronically (ePUAP).
Complete Cost Summary Table
| Cost | Amount | Who Pays | When |
|---|---|---|---|
| Notarial deed | 250-600 PLN | Tenant (negotiable) | One-time |
| Sworn translator (foreigners) | 200-500 PLN | Tenant | One-time |
| Security deposit | 1-6x rent | Tenant (refundable) | One-time |
| Address service | See price list | Tenant | One-time |
| Rent + utilities | Per agreement | Tenant | Monthly |
| Lump-sum tax | 8.5-12.5% | Landlord | Annually |
| Tax office registration | Free | Landlord | One-time |
Is Occasional Tenancy More Expensive Than Regular?
The only additional cost compared to regular tenancy is the notarial deed (250-600 PLN) and potentially the address provision service. Rent, deposit, utilities, and taxes are the same in both forms of tenancy.
From the landlord's perspective — the notary cost is a small amount compared to the potential losses from a months-long or years-long eviction of a dishonest tenant. From the tenant's perspective — it is a one-time expense that gives access to attractive rental offers and builds the landlord's trust.
Summary
The costs of occasional tenancy are slightly higher than regular tenancy, mainly due to the notarial deed requirement. However, the additional legal security — for both the landlord and the tenant — definitely compensates for these expenses. The most important thing is to agree upfront on who bears which costs to avoid misunderstandings.
If you need an alternative address for an occasional tenancy agreement — contact us. We offer competitive prices and fast processing.