Najem okazjonalny is a special form of fixed-term residential tenancy in Poland with a prescribed document package. It does not remove the tenant’s rights or mean “instant eviction”. This guide combines the practical process with official statistics for 2024 and anonymised data from 3,652 paid Roman & Masza orders.
What official data and 3,652 Roman & Masza orders show
According to the latest published review from Poland’s Ministry of Finance, 85,041 taxpayers reported concluding a najem okazjonalny agreement in 2024. We compared that measure with 3,652 paid standard Roman & Masza orders from 1 August 2024 to 30 June 2026. Both datasets support real-world use of this tenancy form, but they measure different things.
How widespread is najem okazjonalny in Poland?
In 2024, 85,041 taxpayers reported concluding an agreement. Their combined declared przychód was PLN 2,466,971,000 and the annual average was PLN 29,009 per taxpayer. Here przychód means gross tax revenue before expenses, not the owner’s profit.
This is not the number of agreements, homes or tenants: one owner may let several properties and conclude several agreements.
Is its use growing?
In 2016, 9,884 taxpayers reported najem okazjonalny; in 2024 the figure was 85,041. The official measure increased about 8.6 times in eight years. During 2024 alone it rose by another 3,861 people from 81,180 in 2023.
The trend shows increasing use by owners, but not how many tenants purchased an alternative-address document.
What the Roman & Masza data shows
We analysed 3,652 paid standard orders across 23 complete months, from 1 August 2024 to 30 June 2026. No personal data was used.
June to September was the busiest period. The maximum was 230 orders in September 2025. These are Roman & Masza client figures, not statistics for Poland as a whole.
Which cities appeared most often?
The city was known in 3,456 cases. Poznań, Warsaw and Kraków together accounted for 61.7% of orders with known geography.
| City | Orders | Share of orders with a known city |
|---|---|---|
| Poznań | 1,263 | 36.5% |
| Warsaw | 515 | 14.9% |
| Kraków | 355 | 10.3% |
| Three cities combined | 2,133 | 61.7% |
Poznań is Roman & Masza’s home market, so local awareness, advertising and recommendations influence the result. This is our client geography, not a nationwide ranking of agreements.
Can the Roman & Masza market share be calculated?
No. The Ministry counts taxpayers for one calendar year, while Roman & Masza counts orders over 23 months. One owner may conclude several agreements, and a tenant may use a relative’s or friend’s address instead of a paid service.
The periods, units and coverage differ. The sound conclusion is that the official measure is growing, while the Roman & Masza dataset confirms demand for documents across several cities and a seasonal summer rise in enquiries.
When should the documents be prepared?
Our internal figures show more enquiries from June to September. Start once the owner confirms that najem okazjonalny is required. The Roman & Masza service page explains the nationwide preparation process.
What najem okazjonalny is and who uses it
Polish law describes najem okazjonalny lokalu as a residential tenancy concluded for a fixed period of no more than 10 years. In practice it is often chosen by private owners who want a pre-agreed route for recovering the property after the agreement expires or is lawfully terminated.
For the tenant it remains a genuine tenancy: they use the home, pay the agreed charges and retain the rights provided by the contract and law. The special procedure only works when the required attachments are present and the owner fulfils their duties.
Najem okazjonalny is not a single “guarantee” document. It is a written fixed-term agreement accompanied by the declarations required by law.
How it differs from an ordinary tenancy
The tenant makes a notarial declaration submitting to enforcement of the duty to vacate. They identify another property where they could live, and the owner or another person with legal title to that property consents to their residence there.
This makes a possible future process more predictable, but it does not remove lawful grounds, written notices or the court stage required for an enforcement clause.
The documents in the package
Before keys are handed over, check that names, addresses, dates and occupants match throughout the agreement and its attachments.
| Document | Prepared by | Form |
|---|---|---|
| Fixed-term tenancy agreement | Landlord and tenant | Written; amendments must also be written |
| Oświadczenie najemcy o poddaniu się egzekucji | Tenant | Notarial deed |
| Identification of another property | Tenant | Written declaration with an exact address |
| Consent from the owner/title holder of that property | Owner or person with legal title | Written; signature notarised if the landlord requests it |
Other items worth preparing
- identity documents and details of every occupant;
- evidence that the landlord can let the property;
- a handover protocol, inventory, photographs and meter readings;
- a clear breakdown of rent, building administration charges, utilities and deposit;
- rules for repairs, pets, subletting, early termination and deposit return.
Use the original or an electronic form expressly accepted by the notary and landlord. Do not assume that every scan has the same legal status as the signed original.
Signing the agreement: a practical sequence
The precise order may vary slightly between owners and notaries, but a safe working sequence is:
Agree the property terms
Confirm the price, duration, deposit, all charges, termination rules and occupants. Ask which declaration templates the owner will accept.
Prepare the written agreement
It must be fixed term and no longer than 10 years. Do not sign blank attachments; details should be consistent throughout.
Identify an alternative property
The tenant declares the address where they could live if the duty to vacate the rented home is enforced.
Obtain the alternative property owner’s consent
The owner or other title holder signs the consent. If requested by the landlord, their signature is notarised. Roman & Masza helps with this part of the package.
Visit a notary
The tenant makes the notarial declaration submitting to enforcement and undertaking to vacate. The alternative-address consent does not replace this deed.
Sign the package and take over the home
Sign the agreement and attachments, exchange the agreed originals, and record condition, meters and keys in the handover protocol.
The owner notifies the tax office
The landlord notifies the competent tax office within 14 days from the tenancy start date. At the tenant’s request, the owner must show confirmation.
Within 21 days after learning this, the tenant must identify another property and provide a new consent.
Responsibilities after signing
The tenant
- pays rent and agreed costs on time;
- uses the property as agreed;
- does not transfer it to others without the required consent;
- reports the loss of the alternative address and supplies a replacement package within 21 days;
- keeps the agreement, notarial deed and handover protocol.
The landlord
- hands over a habitable property;
- performs repair and accounting duties under the agreement and law;
- notifies the tax office within 14 days to use the special regime;
- shows confirmation when requested;
- does not change locks or carry out a self-help eviction.
The notary
The notary explains the tenant’s declaration, verifies identity and executes the deed. If the signatory does not understand enough Polish, the office may require a sworn interpreter. Confirm this before the appointment.
How it ends — and why eviction is not instant
The agreement ends when its term expires or is terminated on grounds found in the contract and law. A notarial deed does not let the owner enter, remove belongings or immediately force out an occupant.
If the property is not returned voluntarily after termination, the owner serves a written demand with the statutory deadline, applies to court for an enforcement clause on the notarial deed, and only then proceeds through a court enforcement officer.
Serious misuse, unauthorised subletting and failure to replace a lost alternative address may also matter. The facts, notices and wording of the agreement are essential.
A late tax notification does not automatically invalidate every tenancy agreement. It may, however, prevent the owner from relying fully on the special najem okazjonalny regime. A disputed case needs individual legal assessment.
A short Polish terminology guide
| Term | Plain-English meaning |
|---|---|
| Najem okazjonalny | A fixed-term residential tenancy with the statutory declarations. |
| Wynajmujący | Landlord. |
| Najemca | Tenant. |
| Akt notarialny o poddaniu się egzekucji | The tenant’s notarial enforcement declaration. |
| Inny lokal | The other property identified by the tenant. |
| Protokół zdawczo-odbiorczy | Handover record covering condition, contents and meters. |
| Kaucja | Refundable security deposit. |
Frequently asked questions
How many najem okazjonalny agreements were concluded in 2024?
The Ministry reports 85,041 taxpayers who notified the conclusion of an agreement. This is not an agreement count: one taxpayer may have concluded several.
Can 3,652 orders be treated as Roman & Masza’s market share?
No. The official data counts taxpayers for one year, while the internal dataset counts orders over 23 months. The units and periods are not comparable.
Can najem okazjonalny be completed without a notary?
For the full statutory regime, the tenant’s submission-to-enforcement declaration must be a notarial deed. The alternative property owner’s consent does not replace it.
Must the alternative property owner’s consent be notarised?
The consent must be written. Notarial certification of the signature is attached if the landlord requests it, and many landlords ask for it in practice.
Can the owner evict a tenant without court involvement?
No. There must be a valid end to the tenancy and a written demand; compulsory enforcement then requires a court enforcement clause and a court enforcement officer.
What if the alternative address changes?
Within 21 days after losing the ability to stay there, the tenant must identify another property and provide a new consent from its owner or title holder.
Can the paperwork be prepared before choosing the rented flat?
Consent for a particular alternative property can sometimes be prepared early, but the final package must match the landlord’s and notary’s requirements and the tenancy details.
Sources and fact checking
Law and official statistics checked on 9 August 2026; internal data analysed on 30 July 2026.
- Polish Ministry of Finance: 2024 ryczałt statistics
- Polish Ministry of Finance: 2016 ryczałt statistics
- Anonymised Roman & Masza data: 3,652 paid standard orders from 1 August 2024 to 30 June 2026; analysis dated 30 July 2026
- Tenant Protection Act, Articles 19a–19e — official ELI text (Polish)
- Consolidated Act at ISAP, Chancellery of the Sejm (Polish PDF)
The official and internal datasets measure different things and are not used to calculate market share. This guide is not individual legal or tax advice. Have the particular package checked by a notary or lawyer before signing.
