Wiktor Lesiak, Starszy Konsultant w JLL Polska

<h2>Taxes when renting a warehouse – VAT, lump sum, property tax</h2>In the case of the first warehouse rental, the question always arises: what taxes do you have to pay and how to settle them? If you are new to taxes, this topic may seem complicated. It is true that there is a lot of complexity and vague terms in our regulations. I have tried to collect the most common questions that arise in this topic and answer them as clearly as possible.&nbsp;Remember, however, that the safest way is to entrust your settlements to experts&nbsp;in the field of accounting or consult these issues with a tax advisor.&nbsp;<h2>Is warehouse rental subject to VAT? And when is he exempt from it?</h2>As a rule, the rental of a warehouse is subject to VAT. If you rent a warehouse as a company (i.e. as part of a business activity), you add 23% VAT to the rent and issue a VAT invoice. The exception is when the warehouse is rented for residential purposes – which in practice hardly happens with warehouses (this applies to flats or houses).Rental can be exempt from VAT only if the space is rented for residential purposes – that is, someone arranges an apartment there and actually lives there. In practice, warehouses rented for business activity (storage of goods, equipment, company archives) are always subject to VAT. Renting a warehouse to a private person for other purposes (e.g. storage, hobbies) is also subject to VAT.<h2>When is warehouse rental a cost?&nbsp;</h2>Renting a warehouse facility is a tax-deductible cost if you rent it for the purposes of your business activity. This means that rent, utilities, service charges, insurance or warehouse equipment can be included in the company's costs and reduce your taxable income.&nbsp;If you rent a warehouse privately (not as part of your business), you cannot deduct these expenses from income tax – you settle with a lump sum on income.<h2>How to settle property tax for a warehouse?</h2>The property tax is paid by the owner of the warehouse. In 2025, the tax rate on buildings related to business activity (i.e. warehouses) is a maximum of approx. PLN 34 per 1 m² per year. In practice, the landlord often passes this cost on to the tenant (as an additional fee in the contract). If you rent a warehouse, check the contract to see if you are obliged to refund the property tax to the landlord.<h2>How to settle warehouse rental on a lump sum?</h2>If you rent a warehouse privately, you settle with a lump sum on recorded income. The lump sum rate is 8.5% up to PLN 100,000 of revenue per year, and above this amount – 12.5%. You cannot deduct tax-deductible costs; you only settle on rental income. You pay the lump sum monthly or quarterly, and at the end of the year you submit PIT-28.Example of tax settlement when renting a warehouseExample 1:&nbsp; You rent a warehouse as a company; you pay PLN 5000 net per month. You receive an invoice for PLN 5000 + 23% VAT (PLN 1150). You can put the whole thing into the company's costs and deduct VAT.Example 2:&nbsp; You rent a warehouse privately, for your own use (you don't have a company). You pay a lump sum of 8.5% on your total income, you do not deduct any costs.<h2>What else is worth knowing?</h2><ul style="list-style-type:disc;"><li style="tab-stops:list 36.0pt;">Always check if the contract includes a provision about the refund of property tax to the owner.</li><li style="tab-stops:list 36.0pt;">If you rent a warehouse as a private person, you cannot deduct the costs – you only settle with a lump sum.</li><li style="tab-stops:list 36.0pt;">In case of doubt, it is worth consulting an accountant or tax advisor – especially if you are renting a warehouse for the first time.</li></ul>

Growing stacks of coins symbolizing capital growth

Renting a warehouse? You need to remember about these taxes

Before you move on to detailed calculations, it is worth knowing what exactly is included in the storage costs and how to calculate them in practice. If you are interested in general information about the costs of renting a warehouse, market rates or factors affecting the price - take a look at the previous article first: <a target="_blank" rel="noopener noreferrer" href="https://magazyny.pl/en/poradnik-magazynowy/how-much-does-it-cost-to-rent-a-warehouse-factors-affecting-the-price">How much does it cost to rent a warehouse? Factors affecting the price</a>In this article, I focus only on how to calculate the actual storage costs step by step - with practical formulas and examples. However, I would like to point out that the help of an advisor may be necessary not only in unusual cases. The methods of even standard settlements may raise doubts, which are safest to dispel in consultation with an expert.<h2>What is included in the storage costs?</h2>Storage costs&nbsp;include both fixed expenses (e.g. rent, insurance, taxes, staff salaries, depreciation of equipment) and variable expenses (energy, transport, order processing, consumables). In practice, semi-variable costs&nbsp;(e.g. losses, damages, seasonal increase in inventories) and the so-called costs of capital frozen in goods are also taken into account.<h2>How to calculate storage costs?</h2>The easiest way is to add up all storage costs in a given period (e.g. month or year) and then divide this amount by the selected reference unit - e.g. storage area, number of pallets, tonnes or value of goods.Basic formula for storage cost:<img src="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_0e235ccf44.png" alt="image.png" srcset="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_0e235ccf44.png 245w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_0e235ccf44.png 500w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_0e235ccf44.png 750w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_0e235ccf44.png 1000w" sizes="100vw" width="416" height="38" v:shapes="_x0000_i1025" uploadprocessed="true"> Example: If the annual storage costs are $120,000 and the average inventory is 1000 pallets, the storage cost per pallet is $120 per year.<h2>What does the formula for the cost of storage look like?</h2>In logistics, the following formula is most often used:<img src="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_bfab27d68e.png" alt="image.png" srcset="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_bfab27d68e.png 245w" sizes="100vw" width="92" height="19" v:shapes="_x0000_i1025" uploadprocessed="true">, where:<ul style="list-style-type:disc;"><li style="tab-stops:list 36.0pt;"><img src="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_6444286232.png" alt="image.png" srcset="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_6444286232.png 245w" sizes="100vw" width="160" height="17" v:shapes="_x0000_i1025" uploadprocessed="true"></li><li style="tab-stops:list 36.0pt;"><img src="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_e848f20051.png" alt="image.png" srcset="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_e848f20051.png 245w" sizes="100vw" width="158" height="17" v:shapes="_x0000_i1025" uploadprocessed="true"></li><li style="tab-stops:list 36.0pt;"><img src="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_60e9eab3c9.png" alt="image.png" srcset="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_60e9eab3c9.png 245w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_60e9eab3c9.png 500w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_60e9eab3c9.png 750w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_60e9eab3c9.png 1000w" sizes="100vw" width="503" height="17" v:shapes="_x0000_i1025" uploadprocessed="true"> &nbsp;</li></ul>You can also calculate the cost per square meter:<img src="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_d0053917fb.png" alt="image.png" srcset="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_d0053917fb.png 245w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_d0053917fb.png 500w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026424/image_d0053917fb.png 750w" sizes="100vw" width="292" height="35" v:shapes="_x0000_i1025" uploadprocessed="true"> or storage cost per unit:<img src="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026425/image_0c2bd5872d.png" alt="image.png" srcset="https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026425/image_0c2bd5872d.png 245w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026425/image_0c2bd5872d.png 500w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026425/image_0c2bd5872d.png 750w, https://res.cloudinary.com/dmoq6cvsr/image/upload/v1758026425/image_0c2bd5872d.png 1000w" sizes="100vw" width="465" height="35" v:shapes="_x0000_i1025" uploadprocessed="true"> &nbsp;<h2>How to calculate the cost of storing inventory?</h2>The cost of storing inventory is not only rent and utilities, but also the cost of capital tied up in goods, insurance, taxes, aging and shrinking inventory. It is estimated that they can range from 15% to even 30% of the value of inventories per year.<h2>What are the methods of calculating storage costs?</h2>In general, several methods are used - the choice depends on the specifics of the company and the available data:<ul style="list-style-type:disc;"><li style="tab-stops:list 36.0pt;">Direct method: add up the actual expenses related to storage and divide by the number of units (e.g. pallets, tons, zlotys of the value of the goods).</li><li style="tab-stops:list 36.0pt;">Proportional method: divide storage costs into products in proportion to their value - it works well when you store goods of very different values.</li><li style="tab-stops:list 36.0pt;">Unit cost method: Calculate the storage cost for one unit of a product by adding up all costs and dividing by the number of products stored.</li><li style="tab-stops:list 36.0pt;">Storage cost ratio: allows you to compare the efficiency of the warehouse over different periods - calculated as the ratio of storage costs to the value or number of warehouse turnover.</li></ul><h2>Practical examples and tips</h2>Let's assume that your warehouse costs $240,000 per year and the average stock is 2000 pallets. The cost of storing one pallet is PLN 120 per year. If you know that some of the costs (e.g. energy, transport) increase with the number of operations, you can calculate a variable cost for each additional pallet.Tip:&nbsp;Regularly analyze the cost structure and see which elements you can optimize - e.g. better inventory turnover, renegotiation of utility contracts, process automation. If the topic seems too complex, it is worth consulting an experienced advisor or intermediary - such a person will help you find real savings and suggest how to implement the solutions most suited to your needs.

Financial calculations with reports and calculator

How to calculate storage costs? Practical Formulas and Examples

The cost of renting a warehouse is a topic that raises many questions – especially if you are renting the right space for the first time. Offers can be very different, and the final price is&nbsp;influenced by many factors that are easy to forget. In this article, I explain how to read the rates, what to expect and what to pay attention to so as not to overpay and not to be surprised by additional costs.<h2>What is included in warehouse rent?</h2>Rent is the basic cost of renting a warehouse, but it is not the only fee you have to consider. Most often, it includes the use of space, access to infrastructure&nbsp;(e.g. ramps, elevators, parking), security and monitoring. In practice, there are additional fees on top of this amount. Before that the contract, it is a good idea to ask in detail what exactly is included in the rent and what you will have to pay extra for. This allows you to avoid unpleasant surprises during the lease.<h2>What affects the cost of renting a warehouse?</h2>The cost of renting a warehouse is influenced by several key factors:<ul style="list-style-type:disc;"><li style="tab-stops:list 36.0pt;">Location – warehouses in large cities and on main routes are more expensive but provide better access to customers and transport.</li><li style="tab-stops:list 36.0pt;">Standard and equipment – modern facilities with monitoring, heating, ramps or WMS systems are more expensive, but they offer greater comfort and security.</li><li style="tab-stops:list 36.0pt;">Size and height of the warehouse – larger and taller warehouses allow for more efficient storage but can be more expensive per square meter.</li><li style="tab-stops:list 36.0pt;">Length of the contract – longer contracts often allow you to negotiate a lower rate.</li><li style="tab-stops:list 36.0pt;">Availability of additional services – the possibility of using logistics services, technical support or adaptation of space also affects the price.</li></ul>It is worth being aware that seasonality (e.g. before Christmas) or flexible lease terms may cause temporary price increases.<h2>What is the cost of renting a warehouse?</h2>There is no one-size-fits-all answer to this question, as the warehouse market in Poland is very diverse – and this is its strength, but also a challenge for the tenant. In 2025, rates for modern class A warehouses in Warsaw and the surrounding area&nbsp;range from approx. 6.2 to even 8.3 euros per m² per month. In other large agglomerations, such as Poznań, Wrocław, Gdańsk or Łódź, prices are slightly lower and are usually in the range of EUR 4.0-6.0 per m² per month. In older properties and less popular locations, you can find rates from 3.3 to 4.0 euros per m².Service charges are always added to the rent, which are given in PLN (PLN) – most often PLN 6–12 per m² per month. This amount includes the costs of maintaining common areas, security, cleaning, garbage disposal, and sometimes also basic building insurance. It is worth remembering that utilities can be billed according to consumption or included in the service charge – this should always be checked in the contract.Finally, one more important point: rent in euro is usually indexed every year (most often according to the HICP index or GUS inflation). This means that the amount of the fee may change during the term of the contract – especially for longer contracts.To sum up: the total cost of renting a warehouse is the sum of rent (in euros) and service charges (in PLN),&nbsp;and there may also be utilities, insurance, deposit and possible additional costs. If in doubt, ask the landlord or broker for a detailed breakdown of all fees&nbsp;– this really helps to avoid unpleasant surprises.<h2>How much does it cost to lease a warehouse?</h2>Warehouse lease&nbsp;is a solution for companies that plan to use the space for a long time and want to have more freedom in adapting it. Lease rates are very similar to rental prices and are also quoted in euros per m² per month – most often between 3.50 and 9.00 euros/m²/month.&nbsp;The final amount depends on the location, standard and size of the facility. Leasing gives you more stability and the ability to adapt the warehouse to your needs, but it also comes with greater responsibility for maintenance and infrastructure investments.What are storage fees, additional and hidden costs?In addition to rent and service charges, you must consider additional costs.&nbsp; These include incl., a deposit (protection in the event of damage or arrears), insurance, fees for additional services (e.g. order picking, equipment rental, use of a ramp), as well as the costs of adapting space or implementing IT systems. It happens that there are fees for contract flexibility, early termination of the contract or seasonal increases. It is worth reading contracts carefully and not being afraid to ask for details – this can save you both stress and money.&nbsp;<h2>What are fixed and variable costs?&nbsp;</h2>Fixed costs are those that you incur regardless of the amount of goods stored – rent, service charges, insurance, salaries of permanent staff, taxes, depreciation of equipment. They are predictable and easy to plan for on a budget.Variable costs depend on the scale of operations and the season. These are mainly utilities (electricity, water, heating), repairs, seasonal energy consumption, equipment rental, additional services. It is worth monitoring them, because they can surprise you – especially during periods of increased traffic.Don't forget about "intangible" costs: consulting, training, implementation of IT systems or administrative support (personnel). Although they are not always visible at first glance, they have a real impact on the profitability of the entire project.How to control and optimize warehouse costs?In practice, even the best-planned budget can unexpectedly increase if you don't keep an eye on the details. What can you do to avoid overpaying? First of all – regularly analyze all invoices and settlements. Check that service charges are not rising faster than they should and that you are actually using the services you are paying for. &nbsp;A practical tip&nbsp; Before you sign the contract, ask the landlord to share a few sample invoices from the last months – you will see what the settlements for utilities, cleaning or security look like in practice. Pay attention to the provisions on rent indexation – if you can, negotiate a limit on increases or set a clear formula for calculating them.It is also worth considering investing in a simple energy consumption monitoring system (sometimes an application or a remote meter is enough). Thanks to this, you will quickly catch alarming cost jumps – and this is the first step to real savings. If you have an impact on the choice of warehouse, pay attention to its energy efficiency and the availability of modern technical solutions&nbsp;– a new facility with good insulation and automation can significantly reduce heating or electricity bills.Example of warehouse rental cost (2025)<ul style="list-style-type:disc;"><li style="tab-stops:list 36.0pt;">A modern class A warehouse in Warsaw: €5.00–7.00/m²/month + PLN 8–12/m²/month service charges.</li><li style="tab-stops:list 36.0pt;">Warehouse in a smaller town or of a lower standard: EUR 3.50–5.00/m²/month + PLN 6–10/m²/month service charges.</li></ul>These are just approximate ranges – it is worth checking current offers and negotiating conditions, because the warehouse market in Poland is really dynamic.<h2>What else is worth remembering when choosing a warehouse?</h2>Before you decide on a specific warehouse, take a moment to analyze all the fees and terms of the contract. Check if the rent is indexed, how utilities are settled, what service charges include and what the termination rules are. It's these details that often determine whether a warehouse will be convenient and cost-effective for you – or whether it will become a source of unnecessary costs and stress.&nbsp;Remember that in situations where analysing the costs or terms of the contract seems too complicated, the lep of an experienced warehouse real estate broker can be invaluable. Such a specialist will help you analyze the offers, clarify ambiguities and suggest how to negotiate more favorable terms - which often leads into real savings and greater peace of mind. &nbsp;

Cost and quality analysis - charts on laptop

author Wiktor Lesiak

author Wiktor Lesiak