| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — hosts must register their STR property in the municipal register of non-hotel accommodation facilities (eKON database), maintained by the Mayor |
| Tax Rate | Income tax (lump-sum / ryczałt regime, mandatory for private rental income in 2026): 8.5% on annual revenue up to PLN 100,000; 12.5% on revenue above |
| Night / Day Cap | None currently in force in Kraków. Day-cap proposals have been debated nationally (referencing 90-day models used in Amsterdam/Paris); no cap has been |
| Minimum Stay | Unknown — no minimum-stay requirement documented at the Kraków city level. |
| Permit Fee | Municipal accommodation registration via eKON is free of charge. No separate STR permit fee currently documented at the city level. National implement |
| Penalties | Current Kraków-level penalties for failure to register are not well-documented in available sources. Under the proposed national Hotel Services Act, ' |
| Primary Residence Required | No — there is no primary-residence requirement under current Kraków or national rules. However, proposed Polish national draft legislation and Poland |
| Occupancy Limit | Unknown — no city-specific occupancy cap documented in available sources. |
Short-term rental operations in Krakow, Lesser Poland 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 — hosts must register their STR property in the municipal register of non-hotel accommodation facilities (eKON database), maintained by the Mayor of the City of Kraków. As of EU Regulation 2024/10. The associated permit fees are Municipal accommodation registration via eKON is free of charge. No separate STR permit fee currentl.
Short-term rental operators in Krakow should be aware of these tax obligations: Income tax (lump-sum / ryczałt regime, mandatory for private rental income in 2026): 8.5% on annual revenue up to PLN 100,000; 12.5% on revenue above PLN 100,000. Alternative: progressive PIT scale (12%/32%) or 19% flat tax if activity is registered . Yes — hosts must register for income tax purposes. If rental income crosses the VAT threshold or the activity is classified as a business, VAT registr.
Key operational rules for vacation rental hosts in Krakow include: Primary residence requirement: No — there is no primary-residence requirement under current Kraków or national rules. However, proposed Polish national. Rental day cap: None currently in force in Kraków. Day-cap proposals have been debated nationally (referencing 90-day models used in Ams. Occupancy limit: Unknown — no city-specific occupancy cap documented in available sources.. Minimum stay: Unknown — no minimum-stay requirement documented at the Kraków city level..
Zoning considerations for short-term rentals in Krakow: Kraków is a UNESCO World Heritage city; stricter heritage-protection and zoning rules apply in the Old Town and historically significant districts, potentially requiring special permissions to operate. Density rules: None currently enacted. Proposed Polish national draft law would allow municipal councils to designate zones where STR is prohibited, effectively crea. Insurance: Not legally mandated at national or Kraków city level. Liability insurance is strongly recommended; .
Hosts who fail to comply with Krakow's short-term rental regulations may face enforcement action. Current Kraków-level penalties for failure to register are not well-documented in available sources. Under the proposed national Hotel Services Act, 'high penalties' for failing to register are planne.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Krakow: Under EU Regulation 2024/1028 (applied from 20 May 2026), platforms such as Airbnb and Booking.com must collect, verify, and share STR data (host identity, listing details, rental activity) with natio.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Krakow with proper registration and permits. As of end-March 2026, only 2,712 facilities were registered in Kraków's eKON database (37,327 beds total), while Airbnb alone lists ~5,750–7,280 active properties — indicating widespread non-complianc
Yes. Krakow requires the following for short-term rental operation: Yes — hosts must register their STR property in the municipal register of non-hotel accommodation facilities (eKON database), maintained by the Mayor of the City of Kraków. As of EU Regulation 2024/1028 (in force 20 May 2026), a unique registration number must be obtained and displayed on all listin.
Short-term rental hosts in Krakow are subject to the following tax obligations: Income tax (lump-sum / ryczałt regime, mandatory for private rental income in 2026): 8.5% on annual revenue up to PLN 100,000; 12.5% on revenue above PLN 100,000. Alternative: progressive PIT scale (12%/32%) or 19% flat tax if activity is registered as a business. VAT: 8% reduced rate applies to lod.
Hosts who operate without proper permits in Krakow may face enforcement. Current Kraków-level penalties for failure to register are not well-documented in available sources. Under the proposed national Hotel Services Act, 'high penalties' for failing to register are planned (specific amounts not yet legislated as of mid-2.
1) Kraków has been one of Poland's most vocal cities lobbying for stricter STR regulation, driven by housing pressure and overtourism. 2) The EU STR Regulation 2024/1028 is now in force and directly applies to platforms operating in Poland. 3) Poland's proposed Hotel Services Act is expected to introduce a central register, unique property numbers, platform delisting for non-compliant hosts, and s
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