How Much Does It Cost to Run a Short-Term Rental in 2026?

Short-Term Rental Costs in 2026 - Full Expense Breakdown and Profitability

Before you list your apartment on Airbnb and start counting profits, you need to know exactly how much it costs to run a short-term rental. Many people enter this business thinking it's easy money, only to be surprised by the number of expenses that eat into their margins. In this article, we break down all costs - one-time and recurring - for a typical apartment in a Polish city in 2026.

One-Time Costs - Starting Investment

CWTON Registration

Starting May 20, 2026, registering your property in the Central Register of Tourist and Accommodation Facilities (CWTON) is mandatory. The registration itself is free - you need a trusted profile and a few minutes to fill out the form. However, the registration process requires a declaration that safety requirements are met, which means having the appropriate documentation.

Cost: 0 PLN (registration itself), but requires document preparation, which generates indirect costs described below.

Fire Safety

When registering with CWTON, you declare that the property meets fire safety requirements. In practice, this means you need to ensure the following:

• Fire extinguishers - at least one ABC powder extinguisher with 2 kg of extinguishing agent (or equivalent) per 100 sq m. Cost: 60-120 PLN each
• Smoke detectors - recommended in every room and hallway. Cost: 30-80 PLN per detector, you'll need 2-4
• Carbon monoxide detector - mandatory if the property has a gas installation or fireplace. Cost: 80-150 PLN
• Evacuation signage - evacuation plan, emergency exit markings. Cost: 30-100 PLN for a set
• Electrical and gas installation inspection - if you don't have current reports. Cost: 200-500 PLN per inspection

Total fire safety cost: 400-1,000 PLN

Documentation and Templates

Running a short-term rental requires preparing a set of documents: house rules, safety instructions, GDPR privacy notice, guest register, property regulations. You can prepare them yourself (spending several to a dozen hours) or use ready-made templates.

Cost for DIY preparation: 0 PLN + your time (8-20 hours)

Cost of ready-made templates: 150-500 PLN (one-time)

Insurance

Standard apartment insurance often doesn't cover short-term rental. You need a personal liability (OC) policy extended to include rental or a dedicated accommodation property policy. Insurance protects you against guest claims in case of an accident or damage.

Cost: 300-800 PLN per year (depending on apartment value and coverage scope)

Equipment and Home Staging

If your apartment isn't yet prepared for tourist rental, you need to invest in equipment. Guests expect a certain standard: quality bedding, towels, basic kitchen utensils, and hygiene supplies. Optional but recommended: coffee machine, fast WiFi, smart lock.

• Bedding and towels (2-3 sets): 300-800 PLN
• Kitchen equipment (pots, plates, cutlery, glasses): 200-500 PLN
• Hygiene supplies (starter set): 50-100 PLN
• Smart lock / key box: 200-600 PLN
• Coffee machine: 150-400 PLN
• WiFi router (if replacement needed): 100-300 PLN

Total equipment cost: 1,000-2,700 PLN (one-time, for an apartment in good condition)

Professional Photography

Professional photos can increase bookings by 20-40%. It's an investment that pays off quickly. Airbnb offers free photography sessions in some cities, but availability is limited.

Cost: 300-800 PLN for a professional photography session

One-Time Costs Summary

Total entry cost for a typical 2-bedroom apartment into short-term rental:

• Minimum (DIY preparation, minimal equipment): 2,000-3,500 PLN
• Optimal (ready templates, good equipment, professional photos): 3,500-6,000 PLN
• Premium (full equipment, smart lock, home staging): 6,000-10,000 PLN

Recurring Costs - Monthly Expenses

Cleaning

This is usually the largest operational cost of short-term rental. Every guest turnover requires thorough cleaning: changing bedding, cleaning bathroom and kitchen, vacuuming, restocking hygiene supplies. You can clean yourself or outsource it.

• Self-cleaning: 0 PLN (but 1.5-3 hours per turnover)
• Cleaning company: 80-200 PLN per cleaning (depending on apartment size and city)

Assuming 15-20 turnovers per month in season: 1,200-4,000 PLN/month (when using a company)

Many hosts add a cleaning fee to the reservation price (e.g., 100-150 PLN), which partially covers this cost.

Utilities and Building Fees

Tourist rental generates higher utility bills than standard apartment use. Guests consume more water, electricity (air conditioning, heating, washing machine), and internet.

• Building maintenance fee: 400-800 PLN/month (depending on city and size)
• Electricity: 200-400 PLN/month (higher than normal living)
• Water and sewage: 100-200 PLN/month
• Gas (if applicable): 100-200 PLN/month
• Internet: 60-100 PLN/month
• TV/streaming (optional): 30-60 PLN/month

Total utility costs: 900-1,800 PLN/month

Platform Commissions

Booking platforms charge commissions on every reservation. Rates vary by platform and billing model:

• Airbnb: 3% from host (split-fee model) or 14-16% from host (host-only model)
• Booking.com: 15-18% from host (standard)
• Vrbo: 5-8% from host
• Noclegi.pl: 10-15% from host

At 5,000-8,000 PLN monthly revenue, commissions amount to: 250-1,400 PLN/month (depending on platform)

Maintenance and Repairs

Intensive use of the apartment by various guests means faster equipment wear. Budget for regular repairs and replacements.

• Minor repairs (light bulbs, gaskets, handles): 50-100 PLN/month
• Bedding and towel replacement (every 6-12 months): 50-100 PLN/month (amortized)
• Consumable restocking (cleaning supplies, toilet paper, hygiene items): 100-200 PLN/month
• Major repairs (washing machine, fridge, plumbing): annual budget 1,000-3,000 PLN, or 80-250 PLN/month

Total maintenance cost: 280-650 PLN/month

Accounting and Taxes

Short-term rental generates income that must be taxed. You can choose between two forms of taxation:

• Flat-rate tax (ryczalt): 8.5% on revenue up to 100,000 PLN, above that 12.5%. The most commonly chosen form - simple and usually more favorable
• General tax rules (PIT): 12% or 32% on income (revenue minus costs). Requires keeping full cost records

Accounting service cost: 100-300 PLN/month (accounting firm) or 0 PLN (self-reporting on flat rate)

Tax (at 8.5% flat rate and 6,000 PLN/month revenue): approx. 510 PLN/month

Insurance (Monthly Premium)

Converting the annual insurance premium: 25-70 PLN/month

Revenue Estimates - How Much Will You Actually Earn

Short-term rental revenue depends on many factors: location, apartment standard, season, pricing, and occupancy. Below are realistic estimates for a typical 2-bedroom apartment (40-50 sq m) in a Polish city.

Major Tourist Cities (Krakow, Warsaw, Gdansk, Wroclaw)

• Average nightly rate: 250-400 PLN
• Annual occupancy: 55-70%
• Monthly revenue (annual average): 4,500-8,500 PLN
• High season (June-September): 6,000-12,000 PLN/month
• Low season (January-March): 2,000-4,000 PLN/month

Mid-Size Cities and Smaller Tourist Destinations

• Average nightly rate: 150-280 PLN
• Annual occupancy: 40-55%
• Monthly revenue (annual average): 2,500-5,000 PLN

Cities With Low Tourist Potential

• Average nightly rate: 100-200 PLN
• Annual occupancy: 25-40%
• Monthly revenue (annual average): 1,000-2,500 PLN

Profitability - Sample Calculation

Let's take a typical example: 2-bedroom apartment in Krakow, 300 PLN/night, 60% occupancy.

Monthly Revenue

300 PLN x 30 days x 60% = 5,400 PLN/month

Monthly Recurring Costs

• Cleaning (company, 15 turnovers x 120 PLN): 1,800 PLN
• Utilities and building fees: 1,200 PLN
• Booking.com commission (15%): 810 PLN
• Maintenance and supplies: 350 PLN
• Accounting: 150 PLN
• Flat-rate tax (8.5%): 459 PLN
• Insurance: 50 PLN

Total costs: 4,819 PLN/month

Net Profit

5,400 - 4,819 = 581 PLN/month

That doesn't look impressive, right? But this is a scenario with full outsourced cleaning and 15% Booking.com commission. Optimizing these two elements drastically improves profitability.

Breakeven Point - When Do You Start Earning

With one-time costs of 4,000 PLN and net profit of 581 PLN/month, breakeven comes after about 7 months. This is an optimistic scenario - in reality, the first months typically have lower occupancy as the listing builds reservation history and reviews.

Realistic breakeven for a new host: 8-14 months.

If you rent your own apartment (no rental fee to pay), profitability is significantly higher. If, however, you sublease an apartment for tourist rental, you must add the rental fee (2,000-4,000 PLN in a major city), which brings profitability to minimal or negative during low season.

How to Cut Costs - Practical Tips

1. Clean it yourself - the biggest savings. If you have time and live nearby, self-cleaning saves 1,500-3,000 PLN/month
2. Use Airbnb's split-fee model - 3% host commission instead of 15-18% on Booking.com. The difference is several hundred PLN monthly
3. Negotiate commissions - with more properties, platforms offer lower rates
4. Build direct bookings - your own website, Google Business Profile, social media. No platform commission
5. Optimize utilities - programmable thermostats, LED lighting, reduced heating between reservations
6. Buy in bulk - hygiene supplies, cleaning products, bedding in larger quantities
7. Use flat-rate taxation - simpler and usually cheaper than general tax rules
8. Set a minimum stay - e.g., 2 nights. Fewer turnovers = fewer cleanings = lower costs
9. Automate communication - message templates, automatic check-in instructions. Saves time, which is also a cost
10. Focus on reviews - higher ratings allow higher prices without occupancy drop

Hidden Costs Nobody Talks About

Finally, it's worth mentioning costs that don't appear in any spreadsheet but can significantly affect profitability:

• Time - managing reservations, guest communication, cleaning coordination, problem-solving. For one apartment, that's 10-20 hours per week. Calculate it at your hourly rate
• Stress and availability - you must be available 7 days a week, responding to guest problems at any hour
• Apartment wear - intensive use accelerates the need for renovation. Plan a general renovation every 3-5 years
• Neighbor relations - noise complaints, suitcase traffic, strangers on the stairwell. This can end with housing community intervention
• Seasonality - in low season, fixed costs don't disappear but revenue drops. You need a financial reserve for these months

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