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Gdansk

Pomeranian · Poland
Active
Last updated: 2026-07-08  ·  Last verified: 2026-07-08  ·  Region: International

At a Glance — Gdansk Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes — registration with the City of Gdańsk municipal register is required under the Act of 29 August 1997 on hotel services; from May 2026, all STR op
Tax RateIncome tax (lump-sum / ryczałt): 8.5% on gross rental income up to PLN 100,000/year; 12.5% on income above PLN 100,000/year. Business income alternati
Night / Day CapNone currently enacted at city or national level. Draft UC135 bill proposed potential day-limit powers for municipalities, but no cap has been legisla
Minimum StayNone — no minimum stay requirement mandated by Gdańsk or national law as of 2026-07-08.
Permit FeeCity registration fee: free (local municipal register). National CWTON registration fee: PLN 40 (per draft UC135 proposal). Local tourist/climate fee:
PenaltiesPost-UC135 enactment: up to PLN 50,000 administrative fine for operating without CWTON registration or displaying listings without an ID number. Delet
Primary Residence RequiredNo — not required under current national law or Gdańsk local ordinance. The pending UC135 bill does not impose a primary-residence restriction.
Occupancy LimitUnknown — no specific citywide occupancy cap found in sourced regulations. Fire safety and sanitary standards (smoke detectors, fire extinguishers, em
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Gdansk Airbnb & Vacation Rental Regulation Overview

Gdansk Short-Term Rental Regulations Overview

Short-term rental operations in Gdansk, Pomeranian are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — registration with the City of Gdańsk municipal register is required under the Act of 29 August 1997 on hotel services; from May 2026, all STR operators must also obtain an individual identificat. The associated permit fees are City registration fee: free (local municipal register). National CWTON registration fee: PLN 40 (per.

Tax Requirements for Airbnb Hosts in Gdansk

Short-term rental operators in Gdansk should be aware of these tax obligations: Income tax (lump-sum / ryczałt): 8.5% on gross rental income up to PLN 100,000/year; 12.5% on income above PLN 100,000/year. Business income alternative: 19% flat tax or progressive 12%/32% scale. VAT: 8% on accommodation services if annual turnover . Yes — hosts must register with local tax authorities (obtain NIP); if operating as a business, full business (ZUS/VAT) registration applies. The EU DA.

Hosting Rules and Restrictions in Gdansk

Key operational rules for vacation rental hosts in Gdansk include: Primary residence requirement: No — not required under current national law or Gdańsk local ordinance. The pending UC135 bill does not impose a primary. Rental day cap: None currently enacted at city or national level. Draft UC135 bill proposed potential day-limit powers for municipalitie. Occupancy limit: Unknown — no specific citywide occupancy cap found in sourced regulations. Fire safety and sanitary standards (smoke det. Minimum stay: None — no minimum stay requirement mandated by Gdańsk or national law as of 2026-07-08..

Zoning and Location Requirements in Gdansk

Zoning considerations for short-term rentals in Gdansk: No hard zoning ban currently in force in Gdańsk. Under the proposed national UC135 law, municipal councils will gain the right (from January 2029) to designate zones where STR is restricted or prohibi. Density rules: Under draft UC135: if more than 6 STR units or 30 guest beds are operated in a single building, full hotel-grade fire safety requirements apply (effec. Insurance: No national mandate. Liability insurance is strongly recommended but not legally required. Individua.

Penalties for Non-Compliance in Gdansk

Hosts who fail to comply with Gdansk's short-term rental regulations may face enforcement action. Post-UC135 enactment: up to PLN 50,000 administrative fine for operating without CWTON registration or displaying listings without an ID number. Deletion from register (with 1-year re-registration bar.

Platform Obligations in Gdansk

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Gdansk: Under EU Regulation 2024/1028 (in force 20 May 2026): Airbnb, Booking.com and other platforms must verify STR registration/ID numbers and are prohibited from publishing listings without a valid CWTON .

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes — registration with the City of Gdańsk municipal register is required under the Act of 29 August 1997 on hotel services; from May 2026, all STR operators must also obtain an individual identification number in the national Central Register of Tourist Accommodation (CWTON) under EU Regulation 2024/1028 and the pending national UC135 bill. Registration with the city is free.
Tax Registration
Yes — hosts must register with local tax authorities (obtain NIP); if operating as a business, full business (ZUS/VAT) registration applies. The EU DAC7 Directive (implemented in Poland from July 2024) obliges platforms to automatically report host income to tax authorities.
Permit Fee
City registration fee: free (local municipal register). National CWTON registration fee: PLN 40 (per draft UC135 proposal). Local tourist/climate fee: PLN 3.22 per guest per day (for stays over 24 hours), collected by host and remitted to the city. Gdańsk city council has also proposed a higher property tax rate of up to PLN 1,776/year for a 50 m² STR apartment (commercial/business property tax rate of up to PLN 35.53/m² vs. PLN 1.25/m² for residential use).
Primary Residence Rule
No — not required under current national law or Gdańsk local ordinance. The pending UC135 bill does not impose a primary-residence restriction.
Night / Day Cap
None currently enacted at city or national level. Draft UC135 bill proposed potential day-limit powers for municipalities, but no cap has been legislated for Gdańsk as of 2026-07-08. Full municipal zoning/restriction powers planned from January 2029.
Occupancy Limit
Unknown — no specific citywide occupancy cap found in sourced regulations. Fire safety and sanitary standards (smoke detectors, fire extinguishers, emergency exits) apply nationally; properties exceeding 6 STR units or 30 guest beds in a single building trigger stricter (hotel-level) fire safety requirements under draft UC135.
Tax Rate
Income tax (lump-sum / ryczałt): 8.5% on gross rental income up to PLN 100,000/year; 12.5% on income above PLN 100,000/year. Business income alternative: 19% flat tax or progressive 12%/32% scale. VAT: 8% on accommodation services if annual turnover exceeds PLN 200,000 (resident threshold); non-residents must register for VAT immediately. Local tourist fee: PLN 3.22 per guest/day.
Zoning Restrictions
No hard zoning ban currently in force in Gdańsk. Under the proposed national UC135 law, municipal councils will gain the right (from January 2029) to designate zones where STR is restricted or prohibited for non-hotel properties. Gdańsk's Old Town and central districts are under particular scrutiny, with ~35–40% of city STR stock concentrated there.
Minimum Stay
None — no minimum stay requirement mandated by Gdańsk or national law as of 2026-07-08.
Density Rules
Under draft UC135: if more than 6 STR units or 30 guest beds are operated in a single building, full hotel-grade fire safety requirements apply (effective January 2031). Municipal zone-based density limits possible from January 2029. Currently Gdańsk has ~4,000 registered STR units against an estimated 9,000+ listings on booking platforms.
Insurance Required
No national mandate. Liability insurance is strongly recommended but not legally required. Individual housing community (wspólnota mieszkaniowa) rules may impose additional requirements.
Platform Obligations
Under EU Regulation 2024/1028 (in force 20 May 2026): Airbnb, Booking.com and other platforms must verify STR registration/ID numbers and are prohibited from publishing listings without a valid CWTON number once the national system is operational. Platforms must share host earnings and listing data with EU/Polish tax authorities (DAC7 Directive, in force July 2024). Under draft UC135, platforms must remove non-registered listings.
Compliance Notes
As of 2026-07-08: EU STR Regulation 2024/1028 is directly applicable (in force 20 May 2026), but Poland's national implementing legislation (UC135) had not been formally enacted — two parallel draft bills (government UC135 and parliamentary bill no. 2353 by Polska 2050) were still in legislative process. Operators should register with the Gdańsk municipal register immediately and monitor CWTON rollout. Estimated grey market: ~60% of Gdańsk STR units (~5,000+) may be operating without proper registration. Three fire/safety violations can result in deletion from the register with a 1-year bar on re-registration.
Effective Date
Municipal registration: current obligation under 1997 Hotel Services Act. EU STR Regulation 2024/1028: 2026-05-20. National UC135 (CWTON mandatory registration + penalties): pending enactment — originally targeted May 2026, now delayed; penalty regime (up to PLN 50,000) expected upon UC135 enactment. Municipal zone restrictions: planned January 2029. Full fire safety rules: planned January 2031.
Key Notes
1. STRs are legal and active in Gdańsk but a major regulatory transition is underway. 2. The city has among the highest STR density in Poland (Tri-City area) and is explicitly named in national reform debates. 3. Gdańsk council is pursuing higher property taxes on STR apartments as a demand-side deterrent. 4. Short-term rental (under 30 days) is being reclassified as a 'hotel service' under the reform, which affects tax and compliance obligations. 5. Housing community (HOA-equivalent) bodies may impose internal rules on STR but cannot currently veto individual units under the government's UC135 draft (though a competing parliamentary bill would require community consent).
Penalties
Post-UC135 enactment: up to PLN 50,000 administrative fine for operating without CWTON registration or displaying listings without an ID number. Deletion from register (with 1-year re-registration bar) for repeated fire-safety or order violations. Tax penalties under the Fiscal Penal Code: PLN 360–72,000 for unreported rental income, plus daily interest on overdue tax. Pre-enactment: local administrative fines vary by municipality.
Additional Context
Gdańsk is part of the Tri-City (Trójmiasto) metropolitan area alongside Sopot and Gdynia. Sopot has the highest STR saturation in Poland and has been a model for national reform discussions. The Tri-City is also exploring a new tourist/climate fee for private rentals. Poland's STR market overall is estimated at ~100,000 units nationally; Gdańsk alone had 36,000+ registered lodging beds (non-hotel) per city data. EU Regulation 2024/1028 is directly binding on platforms regardless of national implementation status.
Sources
https://www.gov.pl/web/ministry-of-sports-and-tourism/regulation-of-sh…
Airbnb official Gdańsk hosting guide (airbnb.com/help/article/3747)
Polish Ministry of Sport and Tourism gov.pl (April 2026)
Rzeczpospolita / rp.pl (March–June 2026)
architekturaibiznes.pl (Oct 2025, Feb 2026)
orla.fm (May 2026)
lodgecompliance.com/countries/poland
RSM Poland / PwC Tax Summaries 2026
billberry-apartments.pl
apartemo.com UC135 analysis
EU Regulation 2024/1028 (Official Journal of the EU, 11 April 2024)
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Frequently Asked Questions

Is Airbnb legal in Gdansk?

Yes, Airbnb and short-term rentals are legal in Gdansk with proper registration and permits. As of 2026-07-08: EU STR Regulation 2024/1028 is directly applicable (in force 20 May 2026), but Poland's national implementing legislation (UC135) had not been formally enacted — two parallel draft b

Do you need a permit for Airbnb in Gdansk?

Yes. Gdansk requires the following for short-term rental operation: Yes — registration with the City of Gdańsk municipal register is required under the Act of 29 August 1997 on hotel services; from May 2026, all STR operators must also obtain an individual identification number in the national Central Register of Tourist Accommodation (CWTON) under EU Regulation 202.

What taxes apply to short-term rentals in Gdansk?

Short-term rental hosts in Gdansk are subject to the following tax obligations: Income tax (lump-sum / ryczałt): 8.5% on gross rental income up to PLN 100,000/year; 12.5% on income above PLN 100,000/year. Business income alternative: 19% flat tax or progressive 12%/32% scale. VAT: 8% on accommodation services if annual turnover exceeds PLN 200,000 (resident threshold); non-resi.

What are the penalties for illegal Airbnb hosting in Gdansk?

Hosts who operate without proper permits in Gdansk may face enforcement. Post-UC135 enactment: up to PLN 50,000 administrative fine for operating without CWTON registration or displaying listings without an ID number. Deletion from register (with 1-year re-registration bar) for repeated fire-safety or order violations. Ta.

What are the key STR compliance requirements in Gdansk?

1. STRs are legal and active in Gdańsk but a major regulatory transition is underway. 2. The city has among the highest STR density in Poland (Tri-City area) and is explicitly named in national reform debates. 3. Gdańsk council is pursuing higher property taxes on STR apartments as a demand-side deterrent. 4. Short-term rental (under 30 days) is being reclassified as a 'hotel service' under the re

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